Amendment / omission of sub rule 96(10) is retrospective or prospective Implementation.
54th GST council meeting - notification no. 20/2024
Asked by
Prospective application of the sub rule amendment affirmed; past application may be open to ultra vires challenge under GST guidance.
Amendment or omission of sub rule 96(10) is to operate prospectively; advisory responses treat implementation as effective only from the amendment date. Stakeholders may consider challenging past application of the provision as ultra vires. Circular No. 233/27/2024 GST is cited as relevant administrative guidance. The replies are individual non professional views and not formal legal advice. (AI Summary)
Amendment or omission of sub rule 96(10) is to operate prospectively; advisory responses treat implementation as effective only from the amendment date. Stakeholders may consider challenging past application of the provision as ultra vires. Circular No. 233/27/2024 GST is cited as relevant administrative guidance. The replies are individual non professional views and not formal legal advice. (AI Summary)
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