Commencement Date of Certain Sections of CGST Act 2017 amended by FA 2022: CBIC Central Tax Notification 18/2022

CBIC notifies the commencement date of certain sections of the CGST Act 2017 amended by the Finance Act 2022 as 01/10/2022.

Accordingly, the provisions of Sections 100 to 114, except clause (c) of section 110 and section 111 of the Finance Act, 2022, resulting in corresponding amendments in Sections 16, 29, 34, 37, 38, 39, 41, 47, 48, 49 except sub-section (10), 50 and omission of Sections 42, 43, 43A of the CGST Act, 2017 shall be effective from 01/10/2022 as per Central Tax Notification 18/2022.

Commencement Date of Certain Sections of CGST Act 2017 amended by FA 2022: CBIC Central Tax Notification 18/2022

CBIC Central Tax Notification 18/2022 dt. 28/09/2022: CBIC notifies Commencement Date of Certain Sections of the CGST Act 2017 amended by the Finance Act 2022

S.O. 4569(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 01/10/2022, 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.

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