Clause 114 - Amendment of notification issued under section 146 of Central Goods and Services Tax Act read with section 20 of Integrated Goods and Services Tax Act, retrospectively.
Finance Bill, 2022 Central Goods and Service Tax
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Retrospective amendment designates the national GST electronic portal as the common portal for GST rule functions. Amendment declares a retrospective amendment of notification G.S.R. 58(E) to confirm the Central Government's power to amend that notification ... Summary
Retrospective amendment designates the national GST electronic portal as the common portal for GST rule functions.
Amendment declares a retrospective amendment of notification G.S.R. 58(E) to confirm the Central Government's power to amend that notification retrospectively and designates the national GST electronic portal as the Common Goods and Services Tax Electronic Portal for functions under the Central Goods and Services Tax Rules, 2017, subject to exceptions in a later notification.
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