GST notification amendment extends the covered retrospective period and postpones the statutory filing deadline under section 148. An amendment under section 148 substitutes expressions in paragraph 2, second proviso of the earlier notification to expand the covered period to include later months and to replace the earlier calendar deadline with a later quarter-end date, thereby extending the span of months captured by the notification and postponing the associated compliance deadline.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment extends the covered retrospective period and postpones the statutory filing deadline under section 148.
An amendment under section 148 substitutes expressions in paragraph 2, second proviso of the earlier notification to expand the covered period to include later months and to replace the earlier calendar deadline with a later quarter-end date, thereby extending the span of months captured by the notification and postponing the associated compliance deadline.
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