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. - 39/2021 - Central GST (CGST)
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Commencement of statutory provisions: the Finance Act provisions specified are appointed to come into force on 1 January 2022. The Central Government, exercising the power under clause (b) of sub section (2) of section 1 of the Finance Act, 2021, appoints 1 January 2022 as the date on which the provisions of sections 108, 109 and 113 to 122 of the Act shall come into force by notification of the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Commencement of statutory provisions: the Finance Act provisions specified are appointed to come into force on 1 January 2022.
The Central Government, exercising the power under clause (b) of sub section (2) of section 1 of the Finance Act, 2021, appoints 1 January 2022 as the date on which the provisions of sections 108, 109 and 113 to 122 of the Act shall come into force by notification of the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs.
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