Notification No. 38/2021 – Central Tax: Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022.

Important Keyword: F. No. CBIC-20006/26/2021-GST, Notification No. 38/2021 – Central Tax, Rule 1(2) CGST Rules 2021.

[F. No. CBIC-20006/26/2021-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 21st December, 2021

Notification No. 38/2021 – Central Tax

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

G.S.R…..(E).— In pursuance of sub-rule (2) of rule 1 of the Central Goods and Services Tax (Eighth Amendment) Rules, 2021, No. 35/2021 – Central Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 659(E), dated the 24th September, 2021, the Central Government, hereby notifies the 1st day of January, 2022, as the date from which the provisions of sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the said rules, shall come into force.

(Rajeev Ranjan)
Under Secretary to the Government of India

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