Laws and sections by number or title, due dates, pages, and updates.
The Central Government appoints the 1st day of January, 2022, as the date for specific provisions of the Central Goods and Services Tax (Eighth Amendment) Rules, 2021 to come into force. The provisions include sub-rule (2), sub-rule (3), clause (i) of sub-rule (6), and sub-rule (7) of rule 2 of the said rules.
Key dates
Ask about this notification
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs
Notification No. 38/2021 – Central Tax
New Delhi, the 21st December, 2021
G.S.R.....(E).— In pursuance of sub-rule (2) of rule 1 of the Central Goods and Services Tax (Eighth Amendment) Rules, 2021, No. 35/2021 – Central Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 659(E), dated the 24th September, 2021, the Central Government, hereby notifies the 1st day of January, 2022, as the date from which the provisions of sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the said rules, shall come into force.
[F. No. CBIC-20006/26/2021-GST]
(Rajeev Ranjan) Under Secretary to the Government of India
