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The Central Government appoints the 1st day of October, 2022, as the date on which provisions of sections 100 to 114 of the Finance Act, 2022 come into force. This rule applies to sections 100 to 114 except clause (c) of section 110 and section 111. The Central Board of Indirect Taxes and Customs issues this notification under the Finance Act, 2022.
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No.18/2022–Central Tax
New Delhi, the 28th September, 2022
S.O. ...(E).—In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2022 (6 of 2022), the Central Government hereby appoints the 1st day of October, 2022, as the date on which the provisions of sections 100 to 114, except clause (c) of section 110 and section 111, of the said Act shall come into force.
[F.No.CBIC-20013/1/2022-GST]
(Rajeev Ranjan) Under Secretary, Government of India
