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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Commencement of Finance Act amendments appointed: specified provisions come into force and give retrospective effect to CGST amendments.</h1> The Central Government, under sub section (2) of section 1 of the Finance Act, 2020, appoints 30 June 2020 as the date on which Sections 118, 125, 129 and 130 of the Finance Act, 2020 shall come into force, thereby giving effect to amendments to provisions of the Central Goods and Services Tax Act with retrospective operation from 30 June 2017.

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