39/2021-Central Tax : Seeks to notify 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.

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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. 39/2021 – Central Tax New Delhi, the 21st December, 2021 S.O. .....(E).— 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