Extension of deadline under GST notification extends prescribed compliance period and gives the amendment retrospective effect. Amendment to a prior GST notification replaces the previously specified deadline with a new later deadline, extending the period set by the earlier SRO; the amendment is made under the Jammu and Kashmir Goods and Services Tax Act, 2017, stated to be in the public interest on Council recommendation, and is declared to have effect from an earlier commencement date.
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.
Extension of deadline under GST notification extends prescribed compliance period and gives the amendment retrospective effect.
Amendment to a prior GST notification replaces the previously specified deadline with a new later deadline, extending the period set by the earlier SRO; the amendment is made under the Jammu and Kashmir Goods and Services Tax Act, 2017, stated to be in the public interest on Council recommendation, and is declared to have effect from an earlier commencement date.
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