Government of India Ministry of Finance
(Department of Revenue) Central Board of Indirect Taxes and Customs
Notification No. 16/2021 – Central Tax
New Delhi, the 1st June, 2021
S.O. ..... (E).— In exercise of the powers
conferred by sub-section (2) of section 1 of the Finance Act, 2021 (13 of 2021)
(hereinafter referred to as the said Act), the Central Government hereby
appoints the 1st day of June, 2021, as the date on which the provisions of
section 112 of the said Act shall come into force.
[F. No. CBIC-20001/5/2021]
(Rajeev Ranjan)
Under Secretary to the Government of India
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