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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (ii)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 39/2021 – Central Tax
New Delhi, the 21
st
December, 2021

S.O. .....(E).— In exercise of the powers conferred by clause (b) of sub-section (2) of
section 1 of the Finance Act, 2021 (13 of 2021), the Central Government hereby
appoints the 1
st
day of January, 2022, as the date on which the provisions of sections
108, 109 and 113 to 122 of the said Act shall come into force.

[F. No. CBIC-20006/26/2021-GST]

(Rajeev Ranjan)
Under Secretary to the Government of India
notifications no 39 2021 central tax | iKargos