Seeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022
Notification of Commencement Date for Certain Provisions of Finance Act 2022
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. 09/2022–Central Tax. This notification, dated July 5, 2022, declares that specific provisions within the Finance Act, 2022, will become effective on that same date. Specifically, it pertains to the implementation of clause (c) of section 110 and section 111 of the Finance Act, 2022. This action is taken under the authority granted by clause (b) of sub-section (2) of section 1 of the Finance Act, 2022. The notification is documented under file number F.No.CBIC-20001/2/2022-GST and is signed by Rajeev Ranjan, Under Secretary.
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 09/2022–Central Tax
New Delhi, the 5th July, 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 5th day of July, 2022, as the date on which the provisions of clause (c) of section 110 and section 111 of the said Act shall come into force.
