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        F. Acts / Amendment Acts

        Section 115 - 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 Act, 2022
        Central Goods and Service Tax

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        Retrospective amendment power: notification under central GST and integrated GST treated as amended with retrospective effect per Fifth Schedule. The Finance Act, 2022 amends notification G.S.R. 58(E) (23 January 2018) issued under the Central GST and Integrated GST Acts by applying changes set out in the Fifth Schedule and declaring those changes to have retrospective effect from dates specified in that Schedule; it further deems that the Central Government had the power to make such retrospective amendments at all material times.
                          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 amendment power: notification under central GST and integrated GST treated as amended with retrospective effect per Fifth Schedule.

                                The Finance Act, 2022 amends notification G.S.R. 58(E) (23 January 2018) issued under the Central GST and Integrated GST Acts by applying changes set out in the Fifth Schedule and declaring those changes to have retrospective effect from dates specified in that Schedule; it further deems that the Central Government had the power to make such retrospective amendments at all material times.


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