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of <h1>Finance Act 2022 gives retrospective effect to 2019 GST notification; no integrated tax refunds for prior collections.</h1> The Finance Act, 2022 grants retrospective effect to a notification issued under clause (i) of section 20 of the Integrated Goods and Services Tax Act, 2017, in conjunction with subsection (2) of section 7 of the Central Goods and Services Tax Act, 2017. This notification, initially dated September 30, 2019, is considered effective from July 1, 2017. However, no refunds will be issued for integrated tax collected prior to this notification's retrospective enforcement, even if such collection would not have occurred had the notification been effective during that period.
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