Retrospective effect to notification issued under sub-section (2) of section 7 of Central Goods and Services Tax Act.

Retrospective effect to notification issued under sub-section (2) of section 7 of Central Goods and Services Tax Act. https://www.taxtmi.com/acts?id=40596 Clause 117 deems notification G.S.R. 746(E) to have been in force from 1 July 2017, retroactively validating its operative effect, and provides that central tax already collected which would not have been collected had the notification been in force shall not be refunded. en-us Tue, 01 Feb 2022 16:42:38 +0530 Tue, 01 Feb 2022 16:42:38 +0530 TaxTMI RSS Generator Retrospective effect to notification issued under sub-section (2) of section 7 of Central Goods and Services Tax Act. https://www.taxtmi.com/acts?id=40596 Clause 117 deems notification G.S.R. 746(E) to have been in force from 1 July 2017, retroactively validating its operative effect, and provides that central tax already collected which would not have been collected had the notification been in force shall not be refunded. Act-Rules Bills Tue, 01 Feb 2022 16:42:38 +0530 https://www.taxtmi.com/acts?id=40596