MINISTRY OF FINANCE (Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi, the 21st December, 2021
No. 39/2021–Central Tax
S.O. 5328(E).— In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2021 (13 of 2021), the Central Government hereby appoints the 1 st day of January, 2022, as the date on which the provisions of sections 108, 109 and 113 to 122 of the said Act shall come into force.
[F. No. CBIC-20006/26/2021-GST] RAJEEV RANJAN, Under Secy.