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of <h1>Retrospective Effect Granted from July 1, 2017, for GST Notification; No Refunds for Pre-Notification Tax Collected.</h1> The notification issued under clause (i) of section 21 of the Union Territory Goods and Services Tax Act, 2017, in conjunction with sub-section (2) of section 7 of the Central Goods and Services Tax Act, 2017, is granted retrospective effect from July 1, 2017. This is formalized through the Finance Act, 2022, and applies to the notification numbered G.S.R. 747(E) dated September 30, 2019. Despite this retrospective application, no refunds will be issued for Union Territory tax collected prior to this notification being in force.
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