Section 133 - Retrospective effect to notification issued under clause (ii) of proviso to sub-section (3) of section 54 of Central Goods and Services Tax Act

Section 133: Retrospective Effect of GST Notification

This section discusses the retrospective application of a specific notification related to the Central Goods and Services Tax (CGST) Act, 2017. The notification in question, identified as G.S.R. 708(E), was originally issued by the Government of India on September 30, 2019. It was enacted based on the recommendations of the GST Council and under the authority granted by clause (ii) of the proviso to sub-section (3) of section 54 of the CGST Act, 2017. Additionally, it references sub-section (2) of section 9 of the Goods and Services Tax (Compensation to States) Act, 2017. The key point of this notification is that it is considered to have been in effect from July 1, 2017, which is the date when GST was initially implemented in India. This means that the provisions of this notification apply retroactively, affecting all relevant transactions and situations from that date onward. This retroactive application ensures that the notification's provisions are legally recognized as if they had been in force since the inception of the GST regime.