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

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.... 118 of the Finance Act, 2022<br>Retrospective effect to notification issued under sub-section (2) of section 7 of Central Goods and Services Tax Act 118. (1) Subject to the provisions of sub-secti....

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....for all purposes, come into force on and from the 1st day of July, 2017. (2) No refund shall be made of all such central tax which has been collected, but which would not have been so collected, ha....