Section 122 - Amendment of notification issued under section 21 of Union Territory Goods and Services Tax Act read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, retrospectively.
Finance Act, 2022 Union Territory Goods and Services Tax
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Retrospective amendment power affirmed for central government to modify GST notification, validating past retrospective changes. The provision deems a specified ministerial notification under the Union Territory Goods and Services Tax framework to be amended retrospectively as set ... Summary
Retrospective amendment power affirmed for central government to modify GST notification, validating past retrospective changes.
The provision deems a specified ministerial notification under the Union Territory Goods and Services Tax framework to be amended retrospectively as set out in the Eighth Schedule and effective from the dates therein, and further deems the Central Government to have had the authority to make such retrospective amendments under the relevant Union Territory and Central Goods and Services Tax enactments at all material times.
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