Extension of filing period: GST notification substitutes earlier reference dates and defers the statutory filing cutoff to a later date. The Commissioner, under statutory powers and on Council recommendations, amends Notification No. 28/2018-State Tax by substituting the previously specified reference period and the earlier prescribed final date with a new reference period ending in February of the subsequent year and a revised final cutoff at the end of March of that subsequent year.
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 filing period: GST notification substitutes earlier reference dates and defers the statutory filing cutoff to a later date.
The Commissioner, under statutory powers and on Council recommendations, amends Notification No. 28/2018-State Tax by substituting the previously specified reference period and the earlier prescribed final date with a new reference period ending in February of the subsequent year and a revised final cutoff at the end of March of that subsequent year.
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