Notification No. 38/2021-Central Tax [N10-VMN]
As at 6 September 2026. In force from 21 December 2021.
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.
Made under
Recital: "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". Names sub-rule (2) of rule 1 of the Central Goods and Services Tax (Eighth Amendment) Rules, 2021. Vires claimed, unresolved.
Acts on (1)
Cites Notification No. 35/2021-Central Tax [N10-TC4], 21 December 2021. "No. 35/2021 – Central Tax, published in".
Acted on by (0)
none
Not held (1)
"sub-rule (2) of rule 1 of the Central Goods and Services Tax (Eighth Amendment) Rules, 2021"