[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. 16/2021 – Central Tax
New Delhi, the 1
st
June, 2021
S.O. ..... (E).— In exercise of the powers conferred by sub-section (2) of section 1 of
the Finance Act, 2021 (13 of 2021) (hereinafter referred to as the said Act), the Central
Government hereby appoints the 1
st
day of June, 2021, as the date on which the
provisions of section 112 of the said Act shall come into force.
[F. No. CBIC-20001/5/2021]
(Rajeev Ranjan)
Under Secretary to the Government of India