Amendments to Punjab GST Rules impose retrospective deeming of rule substitutions and form modifications affecting registration and transitional provisions. The notification applies retrospective deeming provisions to substitute and insert specific rule text and form headings in the Punjab GST Rules, modifying registration instructions, provisos, time period references, revision and cancellation procedures, and certain form statements, and restating the general deemed commencement date for the rules except as otherwise provided.
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Provisions expressly mentioned in the judgment/order text.
Amendments to Punjab GST Rules impose retrospective deeming of rule substitutions and form modifications affecting registration and transitional provisions.
The notification applies retrospective deeming provisions to substitute and insert specific rule text and form headings in the Punjab GST Rules, modifying registration instructions, provisos, time period references, revision and cancellation procedures, and certain form statements, and restating the general deemed commencement date for the rules except as otherwise provided.
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