Notification No. 39/2021
Date: December 21, 2021
Subject: Notification of enforcement of provisions of the Finance Act, 2021
Description:
This notification appoints 1 January 2022 as the date on which Sections 108, 109 and 113 to 122 of the Finance Act, 2021 come into force. These provisions relate to amendments in GST law including changes in adjudication, appeals and procedural aspects. It formally brings the legislative amendments into operation