Notification No. 09/2022 – Central Tax Updates

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Notification No. 09/2022 – Central Tax: Seeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]

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 5^th day of July, 2022, as the date on which the provisions of clause (c) of section 110 and section 111of the said Act shall come into force.

(Rajeev Ranjan)
Under Secretary

📚 Frequently Asked Questions (FAQs): Notification No. 09/2022 - Central Tax

Q1: What is Notification No. 09/2022 – Central Tax about?

Answer:
Issued by the CBIC on 5 July 2022, this notification brings into force clause (c) of section 110 and section 111 of the Finance Act, 2022. These provisions relate to specific amendments in GST laws and are effective from the same date. Businesses should review their GST compliance processes in light of these changes. You can consult a GST Expert for professional guidance.

Q2: When do the provisions under this notification take effect?

Answer:
Both provisions — section 110(c) and section 111 of the Finance Act, 2022 — became effective on 5 July 2022.

Q3: Which provisions of the Finance Act, 2022 are covered?

Answer:
Clause (c) of Section 110 – Introduces specific GST-related changes (exact impact depends on Finance Act content).
Section 111 – Contains related amendments further modifying GST provisions.

Q4: Why were these provisions notified separately?

Answer:
Certain Finance Act provisions require a formal date of enforcement through a government notification. This ensures clarity for taxpayers and provides time for GST systems and businesses to prepare for compliance. Learn more about GST Compliance.

Q5: How does this notification impact GST compliance for businesses?

Answer:
The impact varies depending on your business type and the nature of changes introduced under sections 110(c) and 111. Businesses should:
Review GST filing processes.
Update ERP/accounting software.
Seek expert advice to avoid non-compliance penalties.
You can file your GST Returns Online through Finodha.

Q6: Who issued Notification No. 09/2022 – Central Tax?

Answer:
The notification was issued by the Central Board of Indirect Taxes and Customs (CBIC) under the Ministry of Finance, Government of India.

Q7: Where can I find the official notification?

Answer: I
t is published in the Gazette of India (Extraordinary), Part II, Section 3(ii), dated 5 July 2022, and is also available on the CBIC official website.

Q8: What should taxpayers do after this notification?

Answer:
Read and understand the specific provisions brought into force.
Ensure all relevant GST records are updated.
Consult a GST Professional to ensure smooth compliance.