Notification No. 38/2021
Date: December 21, 2021
Subject: Notification of commencement date for specified provisions of the CGST (Eighth Amendment) Rules, 2021.
Description:
The provisions relating to Aadhaar authentication and related procedural rules are brought into force. Sub-rule (2), sub-rule (3), clause (i) of sub-rule (6), and sub-rule (7) of rule 2 are notified. The notification specifies the effective date for operationalising these provisions.
Effective Date:
1 January 2022
Previous Notification:
Notification No. 35/2021 – Central Tax dated 24.09.2021