Notification date amendment substitutes the specified date in a State tax notification, keeping retrospective operation intact. Amendment substitutes the date in the third proviso of Notification No. 04/2018 State Tax with a later date, effected under the State's statutory rulemaking power for the Chhattisgarh GST regime. The amendment declares that, notwithstanding the substitution, the notification shall be deemed to have come into force from the earlier specified commencement date, thereby maintaining retrospective operation for the notification's applicability.
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Provisions expressly mentioned in the judgment/order text.
Notification date amendment substitutes the specified date in a State tax notification, keeping retrospective operation intact.
Amendment substitutes the date in the third proviso of Notification No. 04/2018 State Tax with a later date, effected under the State's statutory rulemaking power for the Chhattisgarh GST regime. The amendment declares that, notwithstanding the substitution, the notification shall be deemed to have come into force from the earlier specified commencement date, thereby maintaining retrospective operation for the notification's applicability.
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