Notification no 04/2022 Central Tax date on 31st March, 2022, GST

Central Tax Notification No 04 of 2022 dt 31st Mach, 2022 under GST

Seeks to amend notification no. 14/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC 

The extract of GST Notification No. 04/2022- Central Tax is given below: 

Notification No. 04/2022- Central Tax, GST

[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] 

Government of India

Ministry of Finance 

(Department of Revenue) 

Notification No. 04/2022-Central Tax

New Delhi, the  31^st March, 2022

G.S.R (E).- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.14/2019-Central Tax, dated the 7^th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 196(E)., dated the 7^th March, 2019, namely:- 

In the said notification, in the Table, after serial number 3 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

1. This notification shall come into force on the 1^st day of April, 2022. [F.No.190354/56/2022-TRU]

(Vikram Vijay Wanere) 

Under Secretary to the Government of India

Note: - The principal notification No.14/2019-Central Tax, dated the 7^th March, 2019, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 196(E), dated the 7^th March, 2019, and was last amended by notification No. 43/2019 – Central Tax, dated the 30^th September, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 729(E), dated the 30^th September, 2019.