[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 38/2021 – Central Tax
New Delhi, the 21st December, 2021
G.S.R…..(E).— In pursuance of sub-rule (2) of rule 1 of the Central Goods and
Services Tax (Eighth Amendment) Rules, 2021, No. 35/2021 – Central Tax,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R 659(E), dated the 24th September, 2021, the Central Government,
hereby notifies the 1st day of January, 2022, as the date from which the provisions of
sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the
said rules, shall come into force.
[F. No. CBIC-20006/26/2021-GST]
(Rajeev Ranjan)
Under Secretary to the Government of India