[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. 09/2022–Central Tax

New Delhi, the 5^th July, 2022

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 5^th day of July, 2022, as the date on which the provisions of clause (c) of section 110 and section 111of the said Act shall come into force.

[F.No.CBIC-20001/2/2022-GST]

(Rajeev Ranjan)

Under Secretary