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of <h1>Finance Act 2022 amends GST notification, affecting sections 50(1), 50(3), 54(12), and 56, applied retrospectively.</h1> The Finance Act, 2022, amends a notification issued by the Government of India under the Central Goods and Services Tax Act, 2017, specifically addressing sub-sections (1) and (3) of section 50, sub-section (12) of section 54, and section 56. The amendment is applied retrospectively, as detailed in the Sixth Schedule, and is effective from the dates specified therein. This provision confirms the Central Government's authority to make such retrospective amendments to the notification, ensuring compliance with the recommendations of the Council.
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