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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..... INANCE BILL, 2020 - Act-Rules - Retrospective effect to notification issued under clause ( ii ) of proviso to subsection ( 3 ) of section 54 of Central Goods and Services Tax Act. 131. The not .....

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..... ( 2 ) of section 9 of the Goods and Services Tax (Compensation to States) Act, 2017, (15 of 2017) shall be deemed to have, and always to have, for all purposes, come into force on and from the 1s .....

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