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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Retrospective Effect Granted to G.S.R. 708(E) Notification, Aligning with GST Commencement Date from July 1, 2017.</h1> The notification numbered G.S.R. 708(E), issued by the Indian Ministry of Finance on September 30, 2019, under the Central Goods and Services Tax Act, 2017, is granted retrospective effect. It is deemed effective from July 1, 2017, following the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Act, in conjunction with section 9(2) of the Goods and Services Tax (Compensation to States) Act, 2017. This adjustment aligns the notification's effective date with the commencement of the GST regime.