Extension of notification timelines under GST expands covered period and postpones the filing deadline for affected taxpayers. Substitutes the covered period and the corresponding last date in the third proviso of the first paragraph of Notification No. 34/2018-State Tax, thereby extending the period covered and postponing the compliance deadline; issued under section 168 of the Mizoram GST Act read with sub rule (5) of rule 61 of the Mizoram GST Rules on Council recommendation.
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 notification timelines under GST expands covered period and postpones the filing deadline for affected taxpayers.
Substitutes the covered period and the corresponding last date in the third proviso of the first paragraph of Notification No. 34/2018-State Tax, thereby extending the period covered and postponing the compliance deadline; issued under section 168 of the Mizoram GST Act read with sub rule (5) of rule 61 of the Mizoram GST Rules on Council recommendation.
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