Extension of compliance period for specified GST notification extends covered months and defers filing deadline. Amendment substitutes the originally specified covered months with an extended end month and correspondingly defers the final date for compliance by textual substitution in the second proviso of paragraph 2 of the principal notification, thereby altering the period described and the deadline tied to that period; the amendment is declared to be effective from the earlier prescribed deadline as deemed by the notification.
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 compliance period for specified GST notification extends covered months and defers filing deadline.
Amendment substitutes the originally specified covered months with an extended end month and correspondingly defers the final date for compliance by textual substitution in the second proviso of paragraph 2 of the principal notification, thereby altering the period described and the deadline tied to that period; the amendment is declared to be effective from the earlier prescribed deadline as deemed by the notification.
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