Summary of Recent GST Statutory Updates

1. Effective date of certain amendments made by Finance Act, 2021

By virtue of Notification No. 39/2021-Central Tax, dt. 21-12-2021, the amendments made by the Finance Act, 2021 in the following provisions of the Central Goods and Services Tax Act, 2017 shall come into force w.e.f. 1-1-2022, namely;