GST Provisions of Sections 100 to 114 of Finance Act, 2022 come into effect from 1 Oct. 2022

[Notification No.18/2022–Central Tax dated 28 September, 2022]

Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force.

S.O. …(E).—In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2022 (6 of 2022), the Central Government hereby 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 said Act shall come into force.

[F.No.CBIC-20013/1/2022-GST]