CBIC-GST·21 Dec 2021·Notification·38/2021 – Central Tax Enforcement Date for CGST Eighth Amendment Rules Provisions
Official title: 38/2021-Central Tax : Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022.