Seeks to extend the time period specified in notification FTX.56/2017/Pt-I/130 dtd. 14/09/2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. - FTX.56/2017/Pt-I/178 - Assam SGST
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Extension of migration deadline allows taxpayers with provisional IDs additional time under amended notification to complete migration. Amendment extends the deadlines in the prior notification for taxpayers with provisional IDs to complete migration by substituting later dates in the specified clauses, and declares the amendment to be deemed effective from the stated end of December 2018, thereby allowing eligible taxpayers additional time under the special migration procedure.
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 migration deadline allows taxpayers with provisional IDs additional time under amended notification to complete migration.
Amendment extends the deadlines in the prior notification for taxpayers with provisional IDs to complete migration by substituting later dates in the specified clauses, and declares the amendment to be deemed effective from the stated end of December 2018, thereby allowing eligible taxpayers additional time under the special migration procedure.
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