Retrospective effect to notification issued under clause (i) of section 21 of Union Territory Goods and Services Tax Act read with sub-section (2) of section 7 of Central Goods and Services Tax Act.

Retrospective effect to notification issued under clause (i) of section 21 of Union Territory Goods and Services Tax Act read with sub-section (2) of section 7 of Central Goods and Services Tax Act. https://www.taxtmi.com/acts?id=40746 The notification identifying the administering authority for GST supplies is deemed to have retrospective effect from the commencement of the GST law, fixing legal character and tax liability as if the notification had existed from the start; additionally, a bar prevents refunds of Union territory tax collected that would not have been collected had the notification been in force at all material times. en-us Mon, 28 Mar 2022 14:54:50 +0530 Mon, 28 Mar 2022 14:54:50 +0530 TaxTMI RSS Generator Retrospective effect to notification issued under clause (i) of section 21 of Union Territory Goods and Services Tax Act read with sub-section (2) of section 7 of Central Goods and Services Tax Act. https://www.taxtmi.com/acts?id=40746 The notification identifying the administering authority for GST supplies is deemed to have retrospective effect from the commencement of the GST law, fixing legal character and tax liability as if the notification had existed from the start; additionally, a bar prevents refunds of Union territory tax collected that would not have been collected had the notification been in force at all material times. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 14:54:50 +0530 https://www.taxtmi.com/acts?id=40746