Extension of GST filing period: covered months expanded and statutory deadline shifted, with amendment effective retrospectively. The amendment substitutes the second proviso's covered period with 'July, 2017 to February, 2019' and replaces the prior deadline of '31st day of December, 2018' with '31st day of March, 2019'; it is made under section 168 read with sub rule (5) of rule 61 of the Tamil Nadu GST Rules and is deemed effective from 31st December, 2018.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST filing period: covered months expanded and statutory deadline shifted, with amendment effective retrospectively.
The amendment substitutes the second proviso's covered period with "July, 2017 to February, 2019" and replaces the prior deadline of "31st day of December, 2018" with "31st day of March, 2019"; it is made under section 168 read with sub rule (5) of rule 61 of the Tamil Nadu GST Rules and is deemed effective from 31st December, 2018.
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