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. - 38/2021 - Central GST (CGST)
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Commencement of specified CGST Eighth Amendment provisions announces operative start for listed sub rules under the amendment. Notification No. 38/2021 Central Tax fixes 1st January 2022 as the commencement date for sub rule (2), sub rule (3), clause (i) of sub rule (6) and sub rule (7) of rule 2 of the Central Goods and Services Tax (Eighth Amendment) Rules, 2021, issued by the Ministry of Finance under the enabling provision in sub rule (2) of rule 1 of those Amendment Rules.
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 specified CGST Eighth Amendment provisions announces operative start for listed sub rules under the amendment.
Notification No. 38/2021 Central Tax fixes 1st January 2022 as the commencement date for sub rule (2), sub rule (3), clause (i) of sub rule (6) and sub rule (7) of rule 2 of the Central Goods and Services Tax (Eighth Amendment) Rules, 2021, issued by the Ministry of Finance under the enabling provision in sub rule (2) of rule 1 of those Amendment Rules.
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