Only ITC Reflecting in GSTR2B can be taken from 1st Jan 2022; 5% Provisional ITC Provisions Removed The CBIC released an important Notification No. No. 39/2021–Central Tax dated on 21st December 2021 notifies the date from which provisions of Section 108, 109, and 113 to 122 of the said Act shall come into force. CBIC notifies Provisions of Section 108, 109, and 113 to 122 shall come into force from 1st Jan 2022. This means that Section 108, 109, and 113 to 122 shall be applicable from 1st Jan 2022.As per Section 109 of the Finance Act, 2021, clause (aa) is inserted below section 16(2) (a) of the Act, further stipulating that input tax credit on invoice or debit note is available to a recipient only if the details of…