Notification amendment extends a prescribed compliance date and declares the change retroactively effective from original commencement. Amendment to a prior state GST notification substitutes the originally stated date with a later date, effected by the Government of Goa under section 164 of the Goa Goods and Services Tax Act, 2017 on the Council's recommendation. The notification declares that the amendment shall be deemed to have come into force retrospectively from the original commencement date stated in the earlier instrument.
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Provisions expressly mentioned in the judgment/order text.
Notification amendment extends a prescribed compliance date and declares the change retroactively effective from original commencement.
Amendment to a prior state GST notification substitutes the originally stated date with a later date, effected by the Government of Goa under section 164 of the Goa Goods and Services Tax Act, 2017 on the Council's recommendation. The notification declares that the amendment shall be deemed to have come into force retrospectively from the original commencement date stated in the earlier instrument.
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