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Notification No. 22/2019 – Central Tax Explained

by Shakshi Bharti | Mar 10, 2024 | GST, 2019 Notifications, Central Tax 2019 Notifications, Notifications | 0 comments

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Important Keyword: Section 164 CGST Act 2017, F. No. 20/06/16/2018-GST,

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[F. No. 20/06/16/2018]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 23^rd April, 2019

Notification No. 22/2019 – Central Tax: Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f. 21st June, 2019.

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R. ….(E)— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 21^st day of June, 2019, as the date from which the provisions of the Central Goods and Services Tax (Fourteenth) Amendment Rules, 2018 rule 12 of [notification No. 74/2018–Central Tax, dated the 31^st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1251(E), dated the 31^st December, 2018], shall come into force.

(Ruchi Bisht)
Under Secretary to the
Government of India