Notifications Notification No 18/2022-Central tax- dated 28.09.2022: Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force. Sections of Finance Act 2022 100: Amendment in section 16(2) – New sub clause (ba) is inserted which states that - the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted. Thus it means that if any ITC is restricted by section 38 then the same cannot be utilized or availed. The reference of section 43A is omitted from clause (c) of 16(2). Clause (c) is related to the payment of tax. Amendment in Section 16(4): The time limit to claim the ITC in relation to any invoice or debit notes of previous financial year is extended to 30th November. Earlier.......