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<h1>Finance Act 2022 retroactively amends 2018 GST notification under sections 146 and 20 of GST Acts.</h1> The Finance Act, 2022, amends a notification issued under section 146 of the Central Goods and Services Tax Act, 2017, in conjunction with section 20 of the Integrated Goods and Services Tax Act, 2017. This amendment applies retrospectively to a notification (G.S.R. 58(E), dated January 23, 2018) issued by the Ministry of Finance. The amendment is specified in the Fifth Schedule and is effective from the date mentioned therein. The Central Government is granted the authority to amend the notification with retrospective effect as if it always had such power under the relevant sections of the GST Acts.