Exemption under section 9(4) MGST Act extended, delaying the payment obligation by amending the State Tax notification. Extension of the exemption under section 9(4) of the Maharashtra GST Act by Notification No. 12/2018-State Tax (Rate), dated 29 June 2018, substituting the earlier cut off date so that the exemption period previously ending on 30th June 2018 is extended to 30th September 2018 by textual replacement in the principal notification under powers of section 11(1).
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Provisions expressly mentioned in the judgment/order text.
Exemption under section 9(4) MGST Act extended, delaying the payment obligation by amending the State Tax notification.
Extension of the exemption under section 9(4) of the Maharashtra GST Act by Notification No. 12/2018-State Tax (Rate), dated 29 June 2018, substituting the earlier cut off date so that the exemption period previously ending on 30th June 2018 is extended to 30th September 2018 by textual replacement in the principal notification under powers of section 11(1).
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