Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force.
Notification of Commencement Date for Finance Act 2022 Sections 100-114
The Government of India, through the Ministry of Finance's Department of Revenue and the Central Board of Indirect Taxes and Customs, has issued Notification No. 18/2022–Central Tax. This notification, dated September 28, 2022, announces that certain provisions of the Finance Act, 2022 (Act No. 6 of 2022) will come into effect on October 1, 2022. Specifically, sections 100 to 114 of the Finance Act will be enforced, with the exception of clause (c) of section 110 and section 111. This decision is made under the authority granted by clause (b) of subsection (2) of section 1 of the Finance Act, 2022. The notification is signed by Rajeev Ranjan, Under Secretary, Government of India, and is filed under reference number F.No.CBIC-20013/1/2022-GST.
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 18/2022–Central Tax
New Delhi, the 28th September, 2022
S.O. …(E).—In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2022 (6 of 2022), the Central Government hereby appoints the 1st day of October, 2022, as the date on which the provisions of sections 100 to 114, except clause (c) of section 110 and section 111, of the said Act shall come into force.
