Sri Lanka Consolidated Acts

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Goods And Services Tax Act (No. 26 of 2000) - Sect 22

Retrospective effect

22.
(1) The amendments made to sections 2, 5, 7, 20 subsections (3) and (7) of section 22, section 30 and section 33, section 34 and section 76 of the principal enactment by section 2, 4 (3), 5, 12, section 13 (1), section 33 (3) section 16, section 17, section 18. section 20(6) and section 20(7) of this Act shall be deemed for all purposes to have come into force on April 1, 1998.
(2) The amendments made to subsection (4) of section 22 and section 28 of the principal enactment by section 13(2) and section 15 of this Act, shall be deemed for all purposes to have come into force on April 1, 2000.
(3)
(a) The amendments made to items (vii) (xvi), (xxi). (xxxv) of the Schedule by section 21(4), section 21(7), section 21(8) and section 21(13) shall be deemed for all purposes to have come into force on April 1, 1998 ;
(b) the addition of items (XLII) (a) and (xliv) in the Schedule by section 21(15) shall be deemed for all purposes to have come into force on April 1, 1998 ;
(c) the addition of item (xliv) in the Schedule by section 21(15) of this Act shall be deemed for all purposes to have come into force on April 1, 1998 ;
(d) the addition of item (xli) in the Schedule by section 21( 15) of this Act shall be deemed to have come into force on September 15, 1998 ;
(e) the addition of item (xLiii) in the Schedule by section 21(15) of this Act shall be deemed for all purposes to have come into force on April 1, 1999 ;
(f) the amendments made to items (i), (xiii), (xxxiii) in the Schedule by sections 21(1), 21(6), 21(12) of this Act shall be deemed for all purposes to have come into force on February 15,2000;
(g) the addition of item (xlii) (b) in the Schedule by section 21(15) shall be deemed for all purposes to have come into force on February 15, 2000.
(4) Notwithstanding the preceding provisions of this section, on prosecution shall be instituted under the principal enactment for any contravention or non-compliance with the provisions of sections 2, 5, 7, 20, 22(3), 22(4), 22(7), 28, 30, 33. 34 and 76 and items (i), (vii). (xiii), (xvi), (xxi), (xxxiii), (xxxv), (xii) (xlivi) (a), (xLiii), (xliv) of the Schedule, of the principal enactment as amended by this Act, in so far as such contravention or non-compliance relates to a period prior to the date on which this Act is certified as an Act of Parliament.


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