Section 119 - Amendment of notification issued under section 20 of Integrated Goods and Services Tax Act, read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, retrospectively.

Retrospective amendment power confirmed for IGST notification, enabling specified notification changes to apply from earlier dates.

The specified Government notification (G.S.R. 698(E)) under the Integrated Goods and Services Tax and linked Central Goods and Services Tax provisions is amended as set out in the Seventh Schedule and is deemed amended retrospectively from the dates in that Schedule; the Central Government is declared to have had, and to have the power, to make those retrospective amendments at all material times.