Indian Tax Solution

CENTRAL TAX NOTIFICATION NO.39/2021, DATED : 21st Dec,2021

CENTRAL TAX NOTIFICATION NO.39/2021, DATED : 21st Dec,2021

SUBJECT :- Govt. notifies 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force.

In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2021 (13 of 2021), the Central Government hereby appoints the 1st day of January, 2022, as the date on which the provisions of sections 108, 109 and 113 to 122 of the said Act shall come into force.

[F. No. CBIC-20006/26/2021-GST]

(Rajeev Ranjan)

Under Secretary to the Government of India

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