Provisions abolishing GST audit and self certified reconciliation statement applicable from 1st August 2021
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 30th July, 2021
S.O. ….. (E). -In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2021 (13 of 2021), the Central Government hereby appoints the 1st day of August, 2021, as the date on which the provisions of sections 110 and 111 of the said Act shall come into force.
[F. No. CBIC-20001/5/2021-GST]
(Rajeev Ranjan)
Under Secretary to the Government of India
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