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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (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 21
st
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 24
th
September, 2021, the Central Government,
hereby notifies the 1
st
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
notifications no 38 2021 central tax | iKargos