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

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..... Goods and Services Tax - Finance Act, 2020 - Act-Rules - Retrospective effect to notification issued under clause (ii) of proviso to sub-section (3) of section 54 of Central Goods and Services Tax A .....

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..... sub-section (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 .....

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