Ten Most Important GST Provisions will be effective from January 2022 on GST payable on Goods or Services Provided by any Club or Association to its Members, GST Provision related to communication of Details of invoice or debit note to the recipient, Scope of Self Assessed Tax, and many more. The Government had notified the Finance Act wherein sections 2 to 88 shall come into force on the 1st day of April 2022 and sections 108 to 123 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. Here’s the list of Sections notified as with effect from January 1, 2022.
Source Taxscan
