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The Central Government appoints the first day of January 2022 as the date for sections 108, 109 and 113 to 122 of the Finance Act 2021 to come into force. The Central Board of Indirect Taxes and Customs issues this notification under the Finance Act 2021. The provisions apply from the specified date.
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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
