Notification No. 39/2021
Date: January 12, 2021
Subject: Notification of commencement of specified provisions of the Finance Act, 2021.
Description:
Sections 108, 109 and sections 113 to 122 of the Finance Act, 2021 are brought into force. The notification appoints the date from which the said provisions become operational. The commencement applies uniformly across GST laws.
Effective Date:
1 January 2022