Important Keyword: Notification No. 18/2022 – Central Tax, Finance Act 2022, GST provisions effective date, CBIC notification, GST Council updates, Notification No. 18/2022 – Central Tax, Finance Act 2022 implementation date, GST updates October 2022, CBIC notifications, GST law amendments,
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Table of Contents
[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: 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.
[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
📚 Frequently Asked Questions (FAQs): Notification No. 18/2022 - Central Tax
Q1: What is Notification No. 18/2022 – Central Tax all about?
Answer:
It is a CBIC notification that appoints 1st October 2022 as the date from which specific provisions of the Finance Act, 2022 (sections 100 to 114) will come into force, except clause (c) of section 110 and section 111.
Q2: Which sections of the Finance Act, 2022 are covered under this notification?
Answer:
This notification applies to sections 100 to 114, excluding clause (c) of section 110 and section 111. These sections primarily deal with amendments related to GST law, procedures, and compliance measures.
Q3: Why is 1st October 2022 important for GST taxpayers?
Answer:
From this date, the notified provisions of the Finance Act, 2022 became legally enforceable. Taxpayers, GST professionals, and businesses needed to align their compliance processes accordingly.
Q4: Who issued Notification No. 18/2022 – Central Tax?
Answer:
It was issued by the Central Board of Indirect Taxes and Customs (CBIC) under the Ministry of Finance, Government of India.
Q5: Does this notification apply to all taxpayers?
Answer:
Yes ✅ — the notified provisions apply nationwide, covering all categories of GST taxpayers including regular taxpayers, composition scheme dealers, and specific business sectors affected by the amendments.
Q6: What should businesses do to stay compliant with these changes?
Answer:
Review the notified sections of the Finance Act, 2022.
Update GST returns & compliance practices.
Consult a GST Expert for smooth transition.
Use automated GST tools for filing GST Returns and GST Compliance.
Q7: Where can I get professional help regarding this notification?
Answer:
You can consult experienced GST professionals at Finodha for guidance on:
GST Registration
Income Tax Return Filing
Private Limited Company Setup
MSME Registration
Q8: What are the possible impacts of these provisions on small businesses?
Answer:
For MSMEs, it could mean:
Changes in compliance timelines 📅
New reporting formats or rules 📄
Potentially stricter penalties for non-compliance 🚫
That’s why timely awareness and professional consultation are key.
Q9: Where can I read the official notification?
Answer:
The full text of Notification No. 18/2022 – Central Tax is available on the CBIC’s official GST portal and in the Gazette of India.
Download PDF: Notification No. 18/2022 - Central Tax
More Information: https://taxinformation.cbic.gov.in/
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