Extension of notification effective date postpones operative date while preserving original retrospective commencement under GST law. Amendment under Section 164 substitutes a later calendar date for the earlier specified date in Notification No. II(2)/CTR/301(f-3)/2019, thereby altering the notification's stated timeline; the amendment is nevertheless deemed to have come into force from the original earlier date, preserving retrospective commencement.
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Extension of notification effective date postpones operative date while preserving original retrospective commencement under GST law.
Amendment under Section 164 substitutes a later calendar date for the earlier specified date in Notification No. II(2)/CTR/301(f-3)/2019, thereby altering the notification's stated timeline; the amendment is nevertheless deemed to have come into force from the original earlier date, preserving retrospective commencement.
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