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

Notification requirement for statutory amendments: retrospective changes to tax law require formal notification before legal effect.
The core operative point is that a retrospective amendment in the Finance Act 2022 purporting to amend the CGST Act does not become enforceable until the amendment provision is formally notified; notifications, published by authority in the Official Gazette, are treated as part of the definition of "law," and failure to notify means the amendment provision has not been brought into force. Any notification must also be issued in a manner consistent with existing CGST provisions governing issuance of orders and notices to avoid contradiction.