Home Top-Tier, Free Access.
Forgot password New User/ Regiser ⇒ Register to get Live Demo
amendment in section 146 of the CGST Act - Goods and Services Tax - GSTExtract So far my little understanding , I have gone through the 45th GST council meeting proposal and Finance Act 2022 and if we see section 115 of the Finance Act 2022 , we will find there is a retrospective amendment in section 146 of the CGST Act , where all functions ... included w.r.e.f. 22.06.2017, but in all books (2023-2024 editions) no such amendment reflecting in section 146 of the CGST Act and also not reflecting online system book. Experts are requested, to kindly go through the section 1 , section 115 of the Finance Act 2022 and express opinion. So, far my understanding, there is no need for separate notification, if you go to chapter 1, section 1 of the Finance Act 2022 , Section 115 of the Finance Act 2022 said itself stated about retrospective amendment in section 146 of the CGST Act . So, As per amendment as discussed in above, any notice, order should be generated through common portal and manual notice, order is not valid in the eye of law.
|