DECEMBER 2021 (Week 4)

GST NEWS BULLETIN

Rules Related To Compulsory Aadhaar Authentication For Registered Person To Be Effective From 01.01.2022

The CBIC vide Notification No. 38/2021 – Central Tax dated 21st December, 2021 has brought sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022 thereby inserting Rule 10B in the CGST Rules & making consequent amendments in several CGST Rules.

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CBIC Notified Sections 108, 109 And 113 To 122 Of The Finance Act, 2021 To Be Effective From 01.01.2022

The CBIC vide Notification No. 38/2021 – Central Tax issued on 21st December,2021 has made provisions of sections 108, 109 and 113 to 122 of the Finance Act, 2021 effective from 01.01.2022.

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