Notification No.: 39/2021 – Central Tax
Date of Notification: 21st December 2021.
Relevant Sections and Rules
Finance Act, 2021 (13 of 2021):
- Section 1(2)(b) – Power to appoint commencement date.
- Sections 108, 109, and 113 to 122 – Brought into force by this notification with effect from 01.01.2022.
Central GST Act, 2017:
- Indirectly impacted (the above Finance Act provisions amend GST laws); no CGST section is directly invoked in this notification.
Integrated GST Act, 2017:
- Not directly applicable in this notification.
CGST Rules, 2017:
- Not applicable (no rule change in this notification).
Summary of Notification
Commencement of specified Finance Act, 2021 provisions (effective 1 January 2022):
Exercising the power under section 1(2)(b) of the Finance Act, 2021, the Central Government appoints 01 January 2022 as the date on which sections 108, 109 and 113–122 of the Finance Act, 2021 come into force. Practically, this brings into operation the corresponding amendments to the GST enactments from 01.01.2022.
