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of <h1>Central Govt Enforces Key Provisions of CGST Eighth Amendment Rules 2021 Effective January 1, 2022.</h1> The Central Government, through Notification No. 38/2021-Central Tax dated December 21, 2021, announces the enforcement of specific provisions of the Central Goods and Services Tax (CGST) Eighth Amendment Rules, 2021. These include sub-rule (2), sub-rule (3), clause (i) of sub-rule (6), and sub-rule (7) of rule 2, effective from January 1, 2022. This notification follows the earlier publication in the Gazette of India under Notification No. 35/2021-Central Tax dated September 24, 2021.
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