Retrospective Amendments

Since the introduction of the Goods and Services Tax (GST) in 2017, the law has been marked by dynamic evolution. Among the most debated features of this evolution are retrospective amendments, often enacted to clarify provisions, plug revenue leakages, or override judicial interpretations. While such amendments are not unusual in taxation, their frequent use under GST has reignited debates on constitutional validity, fairness to taxpayers, and the limits of legislative power. This Paper by J the App by JustIDT examines the framework, key retrospective amendments, judicial responses, and their broader implications for the GST regime.