Extension of GST notification deadlines, substituting earlier expiry dates with revised later deadlines for compliance periods. Amendment under section 148 of the Goa Goods and Services Tax Act, 2017 substitutes later dates in Government notification No. 38/1/2017-Fin(R&C)(65) dated 6 August 2018: paragraph 2 clause (i) and paragraph 2 clause (iv) are amended by replacing their earlier prescribed expiry dates with revised later dates, thereby extending the applicable deadlines set by the original notification.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST notification deadlines, substituting earlier expiry dates with revised later deadlines for compliance periods.
Amendment under section 148 of the Goa Goods and Services Tax Act, 2017 substitutes later dates in Government notification No. 38/1/2017-Fin(R&C)(65) dated 6 August 2018: paragraph 2 clause (i) and paragraph 2 clause (iv) are amended by replacing their earlier prescribed expiry dates with revised later dates, thereby extending the applicable deadlines set by the original notification.
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