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    <title>Amendment of notification issued under section 146 of Central Goods and Services Tax Act read with section 20 of Integrated Goods and Services Tax Act, retrospectively.</title>
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    <description>The Finance Act, 2022 amends notification G.S.R. 58(E) (23 January 2018) issued under the Central GST and Integrated GST Acts by applying changes set out in the Fifth Schedule and declaring those changes to have retrospective effect from dates specified in that Schedule; it further deems that the Central Government had the power to make such retrospective amendments at all material times.</description>
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      <description>The Finance Act, 2022 amends notification G.S.R. 58(E) (23 January 2018) issued under the Central GST and Integrated GST Acts by applying changes set out in the Fifth Schedule and declaring those changes to have retrospective effect from dates specified in that Schedule; it further deems that the Central Government had the power to make such retrospective amendments at all material times.</description>
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