Notification No. 39/2021-Central Tax, dated 21st December 2021 was issued to bring in force certain provisions of The Finance Act, 2021 (hereinafter referred to as “FA, 2021”) with effect from 1st January 2022. The following table summarises the provisions of FA, 2021 which have been enforced from 01.01.2022 and their impact. It may be noted that the table does not cover amendments made to the CGST Rules which have been brought into force w.e.f. 01.01.2022. Section of FA, 2021 Text of the section of FA, 2021 Comments Effective date of amendment Sec. 108 (Relates to amendment of sec. 7 of CGST Act) .......