The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 39/2021 – Central Tax [S.O. 5328(E)] dated 21st December 2021 appoints the 01st January, 2022 for applicability of provisions of sections 108, 109 and 113 to 122 of the Finance Act, 2021. The applicable sections of Finance Act, 2021 are as follows:-