Central Government appoints the 1st day of October, 2022, as the date on which the provisions of sections 100 to 114, except clause (c) of section 110 and section 111, of the Finance Act, 2022 shall come into force.

CBIC has issued Notification No. 18/2022 – Central Tax dated 28th September 2022 to appoint the 1st day of October, 2022, as the date on which the provisions of sections 100 to 114, except clause (c) of section 110 and section 111, of the Finance Act, 2022 shall come into force.

Earlier, CBIC has issued Notification No. 9/2022 – Central Tax dated 5th July, 2022 to appoint the 5th day of July, 2022, as the date on which the provisions of clause (c) of section 110 and section 111, of the Finance Act, 2022 came into force.

Please Klick here for detailed analysis of amendments effective from 01.10.2022