Extension of notification period extends covered months and postpones final compliance deadline under Gujarat SGST amendment. The Chief Commissioner amends Notification No. 21/2017-State Tax and Notification No. 56/2017-State Tax by substituting the previously specified covered months and final date in the provisos with extended coverage months and a later terminal date; this textual substitution in the notifications is declared to be deemed issued on an earlier relevant date to give retrospective administrative effect.
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Provisions expressly mentioned in the judgment/order text.
Extension of notification period extends covered months and postpones final compliance deadline under Gujarat SGST amendment.
The Chief Commissioner amends Notification No. 21/2017-State Tax and Notification No. 56/2017-State Tax by substituting the previously specified covered months and final date in the provisos with extended coverage months and a later terminal date; this textual substitution in the notifications is declared to be deemed issued on an earlier relevant date to give retrospective administrative effect.
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