Notification date amendments revise GST compliance deadlines and add an 'on or before' cut off, operative from commencement. The notification amends Notification No. 23/2017 State Tax by substituting later dates for specified entries in the operative table (affecting Sr. No. 1, Sr. No. 2 items and Sr. No. 3) and by inserting the words 'on or before' before the Explanation in respect of the electronic credit ledger, thereby specifying the deadline for that ledger. These amendments operate from the notification's stated commencement date.
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Notification date amendments revise GST compliance deadlines and add an "on or before" cut off, operative from commencement.
The notification amends Notification No. 23/2017 State Tax by substituting later dates for specified entries in the operative table (affecting Sr. No. 1, Sr. No. 2 items and Sr. No. 3) and by inserting the words "on or before" before the Explanation in respect of the electronic credit ledger, thereby specifying the deadline for that ledger. These amendments operate from the notification's stated commencement date.
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