Notification No. 38/2021
Date: December 21, 2021
Subject: Notification of enforcement date for provisions of the Eighth Amendment Rules, 2021.
Description:
This notification appoints 1 January 2022 as the date from which selected provisions of the CGST (Eighth Amendment) Rules, 2021 come into force. These include Aadhaar authentication-linked provisions and refund-related amendments. It operationalises earlier notified rule changes.