Commencement of Finance Act provisions: staggered coming into force with key sections activated earlier and others deferred. The Central Government, invoking clause (b) of sub-section (2) of section 1 of the Finance Act, 2023, appoints distinct commencement dates by Central Tax notification: most specified provisions are appointed to commence on a later date, while a designated subset of provisions is appointed to commence on an earlier date, effectuating a staggered coming into force under CBIC authority.
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 Finance Act provisions: staggered coming into force with key sections activated earlier and others deferred.
The Central Government, invoking clause (b) of sub-section (2) of section 1 of the Finance Act, 2023, appoints distinct commencement dates by Central Tax notification: most specified provisions are appointed to commence on a later date, while a designated subset of provisions is appointed to commence on an earlier date, effectuating a staggered coming into force under CBIC authority.
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