Retrospective effect to notification issued under clause (ii) of proviso to subsection (3) of section 54 of Central Goods and Services Tax Act.

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....Clause 131 of the Finance Bill, 2020<br>Retrospective effect to notification issued under clause (ii) of proviso to subsection (3) of section 54 of Central Goods and Services Tax Act. 131.&nbsp;The....

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....tion (2) of section 9 of the Goods and Services Tax (Compensation to States) Act, 2017,&nbsp;(15 of 2017)&nbsp;shall be deemed to have, and always to have, for all purposes, come into force on and fro....