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        Case ID :
        GST - States

        Amendment in Order No. /GST-2018-19/24/Commercial Tax, dated the 10th August, 2018 - GST-2018-19/35/Commercial Tax - Uttar Pradesh SGST

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        Extension of GST retrospective period: amended order broadens covered months and postpones the compliance deadline for affected returns. The Commissioner, on Council recommendation, amends the prior order by substituting the proviso's assessment window 'July, 2017 to November, 2018' with 'July, 2017 to February, 2019' and changing the compliance cut-off from '31st day of December, 2018' to '31st day of March, 2019.'
                          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 GST retrospective period: amended order broadens covered months and postpones the compliance deadline for affected returns.

                                The Commissioner, on Council recommendation, amends the prior order by substituting the proviso's assessment window "July, 2017 to November, 2018" with "July, 2017 to February, 2019" and changing the compliance cut-off from "31st day of December, 2018" to "31st day of March, 2019."


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