Notification No. 18/2022
Date: September 28, 2022
Subject: Appointment of date for enforcement of specified provisions of the Finance Act, 2022.
Description:
This notification appoints 1 October 2022 as the date on which Sections 100 to 114 of the Finance Act, 2022 (except Section 110(c) and Section 111) come into force. These provisions relate to amendments in GST law including changes impacting ITC, returns and compliance mechanisms.