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Section133
The Finance Act, 2020

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

In force As on 07 Oct 2026

Ministry Finance

Section 133 of the Finance Act, 2020 deals with restrospective effect to notification issued under clause (ii) of proviso to sub-section (3) of section 54 of Central Goods and Service Tax Act. Retrospective effect to notification issued under clause (ii) of proviso to sub-section (3) of section 54 of Central Goods and Services Tax Act.

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

133. The notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 708(E), dated the 30th September, 2019, issued by the Central Government, on the recommendations of the Council, in exercise of the powers under clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017, (12 of 2017) read with 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 the 1st day of July, 2017.

Section 133, The Finance Act, 2020.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Central Goods and Services Tax Act s. 54 Refund of tax
  2. Goods and Services Tax (Compensation To States) Act s. 9

Questions about Section 133

What does Section 133 of the Finance Act deal with?

Section 133 of the Finance Act is headed "Restrospective effect to notification issued under clause (ii) of proviso to sub-section (3) of section 54 of Central Goods and Service Tax Act". Retrospective effect to notification issued under clause (ii) of proviso to sub-section (3) of section 54 of Central Goods and Services Tax Act.

How do I find court cases under Section 133 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2020 133, section 133 Finance Act 2020, section 133 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 133 of the Finance Act, and has it changed?

Its own text turns on Central Goods and Services Tax Act 54 (Refund of tax), Goods and Services Tax (Compensation To States) Act 9, so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2020. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.