Extension of notification period extends covered months and postpones the GST compliance deadline under Gujarat SGST. The Chief Commissioner amends Notification No. 35/2017 and Notification No. 16/2018 by substituting in the proviso the period 'July, 2017 to November, 2018' with 'July, 2017 to February, 2019' and the deadline '31st day of December, 2018' with '31st day of March, 2019'; the amendment is deemed to have been issued on the 31st day of December, 2018.
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Provisions expressly mentioned in the judgment/order text.
Extension of notification period extends covered months and postpones the GST compliance deadline under Gujarat SGST.
The Chief Commissioner amends Notification No. 35/2017 and Notification No. 16/2018 by substituting in the proviso the period "July, 2017 to November, 2018" with "July, 2017 to February, 2019" and the deadline "31st day of December, 2018" with "31st day of March, 2019"; the amendment is deemed to have been issued on the 31st day of December, 2018.
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