Retrospective effect to notification issued under clause (i) of section 20 of Integrated Goods and Services Tax read with subsection (2) of section 7 of Central Goods and Services Tax Act.

Retrospective effect to notification issued under clause (i) of section 20 of Integrated Goods and Services Tax read with subsection (2) of section 7 of Central Goods and Services Tax Act. https://www.taxtmi.com/acts?id=40743 A Central Government notification under clause (i) of the Integrated Goods and Services Tax Act read with sub section (2) of the Central Goods and Services Tax Act is deemed to have been in force from the commencement of GST, and integrated tax collected which would not have been collected had the notification been in force is not refundable. en-us Mon, 28 Mar 2022 14:53:13 +0530 Mon, 28 Mar 2022 14:53:13 +0530 TaxTMI RSS Generator Retrospective effect to notification issued under clause (i) of section 20 of Integrated Goods and Services Tax read with subsection (2) of section 7 of Central Goods and Services Tax Act. https://www.taxtmi.com/acts?id=40743 A Central Government notification under clause (i) of the Integrated Goods and Services Tax Act read with sub section (2) of the Central Goods and Services Tax Act is deemed to have been in force from the commencement of GST, and integrated tax collected which would not have been collected had the notification been in force is not refundable. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 14:53:13 +0530 https://www.taxtmi.com/acts?id=40743