Clause 131 - Retrospective effect to notification issued under clause (ii) of proviso to subsection (3) of section 54 of Central Goods and Services Tax Act.
Finance Bill, 2020 Central Goods and Services Tax
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Retrospective notification effect: notification under proviso to section 54 CGST deemed effective from 1 July 2017. The clause declares that the specified departmental notification issued under the proviso to the refund provision of the Central Goods and Services Tax Act, read with the Goods and Services Tax (Compensation to States) Act, shall be deemed for all purposes to have come into force from 1 July 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Retrospective notification effect: notification under proviso to section 54 CGST deemed effective from 1 July 2017.
The clause declares that the specified departmental notification issued under the proviso to the refund provision of the Central Goods and Services Tax Act, read with the Goods and Services Tax (Compensation to States) Act, shall be deemed for all purposes to have come into force from 1 July 2017.
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