Appoint the 1st day of April, 2018, as the date from which the provisions of rule 138, 138-A, 138-B, 138-C, 138-D and forms GST EWB-01, GST EWB-02, GST EWB-03, GST EWB-04 and GST INV-1. - S.O.73/P.A.5/2017/S.164/2018 - Punjab SGST
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Retrospective commencement of GST procedural rules makes specified e-waybill and invoice forms effective from the earlier date. By statutory notification the government appointed the 1st day of April, 2018 as the date from which rules 138, 138-A, 138-B, 138-C and 138-D and forms GST EWB-01 to GST EWB-04 and GST INV-1 shall be deemed to have come into force, thereby giving retrospective effect to those procedural provisions and prescribed e-waybill and invoice forms under the enabling provisions of the GST enactment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Retrospective commencement of GST procedural rules makes specified e-waybill and invoice forms effective from the earlier date.
By statutory notification the government appointed the 1st day of April, 2018 as the date from which rules 138, 138-A, 138-B, 138-C and 138-D and forms GST EWB-01 to GST EWB-04 and GST INV-1 shall be deemed to have come into force, thereby giving retrospective effect to those procedural provisions and prescribed e-waybill and invoice forms under the enabling provisions of the GST enactment.
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