Important Keyword: Section 1(2)(b) Finance Act 2022, Section 110, section 111, Notification No.18/2022–Central Tax, F. No. CBIC-20013/1/2022-GST.
[F. No. CBIC-20013/1/2022-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 28th September, 2022
Notification No.18/2022–Central Tax
Table of Contents
CGST: [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 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.
(Rajeev Ranjan)
Under Secretary,
Government of India
Web Stories: Notification No. 19/2022–Central Tax: Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017.
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