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of <h1>Finance Bill 2022 Clause 123: Retrospective GST Notification from July 2017, No Refunds for Prior Union Territory Tax</h1> Clause 123 of the Finance Bill, 2022 grants retrospective effect to a notification issued under the Union Territory Goods and Services Tax Act and the Central Goods and Services Tax Act. The notification, originally dated September 30, 2019, is deemed effective from July 1, 2017. It specifies that no refunds will be issued for Union territory tax collected prior to the notification's retrospective enforcement, even if such tax would not have been collected had the notification been effective at the time.
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