Enforcement of Finance Act, 2022 – Sections 100 to 114 (Excl. Sec. 110(c) & 111) w.e.f. 1 Oct 2022

Notification No.: 18/2022 – Central Tax
Date of Notification: 28th September 2022

Relevant Sections and Rules:

• Finance Act, 2022:
  • Sections 100 to 114 – Various amendments to the CGST Act
  • Exceptions: Section 110(c) and Section 111 not yet notified
• Central GST Act, 2017:
  • Multiple sections amended by the above provisions, including:
    • Section 16 (ITC conditions)
    • Section 29 (Registration cancellation)
    • Section 34 (Credit Notes)
    • Section 39 (Return filing)
    • Section 47 (Late fees)
    • Section 52 (TCS return)
    • Section 54 (Refunds)
    • Section 56 (Interest on delayed refunds)
    • Section 75, 83, and 107 (Recovery, Provisional Attachment & Appeals)

Summary of Notification

1. Enforcement of Key GST Amendments via Finance Act, 2022 (From 1st October 2022):
   The Central Government appoints 1st October 2022 as the date from which Sections 100 to 114 of the Finance Act, 2022 will come into force, excluding:

• Section 110(c) – (relating to amendment of Section 49(10) CGST)
• Section 111 – (relating to Section 50 interest amendment provisions)

✅ This effectively operationalizes major legislative GST amendments, including:

• ITC claim validations linked to GSTR-2B (Section 16)
• Restriction on return filing (Section 39)
• Revised refund & interest mechanisms (Section 54, 56)
• Provisions for automated return filing defaults, and
• New grounds and procedures for registration cancellation (Section 29)

Source: Notification No.: 18/2022 – Central Tax