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SectionFifth Schedule
The Finance Act, 2022

Fifth Schedule

In force Act 6 of 2022 As on 10 Oct 2026

Act 6 of 2022 Ministry Finance

Section Fifth Schedule of the Finance Act, 2022 deals with fifth Schedule. THE FIFTH SCHEDULE [See section 115(1) ] Notification number and date | Amendment | Date of effect of amendment (1) | (2) | (3) G.S.R 58 (E), dated the 23rd January, [No.349/58/2017-GST (Pt), dated 23rd January, 2018] | In the said notification, in paragraph 1, for the words "furnishing of returns a

THE FIFTH SCHEDULE

[See section 115(1) ]

Notification number and dateAmendmentDate of effect of amendment
(1)(2)(3)
G.S.R 58 (E), dated the 23rd January, 2018 [No.349/58/2017-GST (Pt), dated 23rd January, 2018]In the said notification, in paragraph 1, for the words "furnishing of returns and computation and settlement of integrated tax", the following shall be substituted, namely:— "furnishing of returns and computation and settlement of integrated tax and save as otherwise provided in the notification number G.S.R. 925(E), dated the 13th December, 2019, all functions provided under the Central Goods and Services Tax Rules, 2017.".22nd June, 2017.
Fifth Schedule, The Finance Act, 2022 (Act 6 of 2022).

Cross-references

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

This section refers to

  1. s. 115 Amendment of notification issued under section 146 of Central Goods and Services Tax Act read with section 20 of Integrated Goods and Services Tax Act, retrospectively

Questions about Section Fifth Schedule

What does Section Fifth Schedule of the Finance Act deal with?

Section Fifth Schedule of the Finance Act is headed "Fifth Schedule". THE FIFTH SCHEDULE [See section 115(1) ] Notification number and date | Amendment | Date of effect of amendment (1) | (2) | (3) G.S.R 58 (E), dated the 23rd January, [No.349/58/2017-GST (Pt), dated 23rd January, 2018] | In the said notification, in paragraph 1, for the words "furnishing of returns a

How do I find court cases under Section Fifth Schedule 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 2022 Fifth Schedule, section Fifth Schedule Finance Act 2022, section Fifth Schedule 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 Fifth Schedule of the Finance Act, and has it changed?

Its own text turns on section 115 (Amendment of notification issued under section 146 of Central Goods and Services Tax Act read with section 20 of Integrated Goods and Services Tax Act, retrospectively), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2022 as Act 6 of 2022. 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.