amendment in section 146 of the CGST Act

[HimangshuKumar Ray]

So far my little understanding , I have gone through the 45th GST council meeting proposal and Finance Act 2022 and if we see section 115 of the Finance Act 2022, we will find there is a retrospective amendment in section 146 of the CGST Act , where 'all functions ...' included w.r.e.f. 22.06.2017, but in all books (2023-2024 editions) no such amendment reflecting in section 146 of the CGST Act and also not reflecting online system book.

Experts are requested, to kindly go through the section 1, section 115 of the Finance Act 2022 and express opinion. So, far my understanding, there is no need for separate notification, if you go to chapter 1, section 1 of the Finance Act 2022, Section 115 of the Finance Act 2022 said itself stated about retrospective amendment in section 146 of the CGST Act.

So, As per amendment as discussed in above, any notice, order should be generated through common portal and manual notice, order is not valid in the eye of law.

AI Summary

Retrospective Amendment in Section 146 of CGST Act Requires Formal Notification for Enforcement, Says Expert A forum participant raised a query about a retrospective amendment in Section 146 of the CGST Act, as per Section 115 of the Finance Act 2022, effective from 22.06.2017. Despite this, recent editions of legal books and online resources do not reflect this change. An expert responded, emphasizing that a formal notification is necessary for the amendment to be enforceable, as per the legal definition of 'law' and 'notification' in India. The participant questioned the need for a separate notification, but the expert reiterated its necessity, citing constitutional requirements.