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Extension of notification period extends covered months and postpones compliance deadline under administrative GST amendment. The Commissioner, invoking powers under Section 168 and Rule 61(5), amends Notification No. 14/2017 by substituting the words, figures and letters in the third proviso to extend the specified covered months and to advance the final deadline to the newly stated calendar date, thereby altering the temporal scope and compliance cut-off set by the original notification.
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Extension of notification period extends covered months and postpones compliance deadline under administrative GST amendment.
The Commissioner, invoking powers under Section 168 and Rule 61(5), amends Notification No. 14/2017 by substituting the words, figures and letters in the third proviso to extend the specified covered months and to advance the final deadline to the newly stated calendar date, thereby altering the temporal scope and compliance cut-off set by the original notification.
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