Extension of GST notification period expands covered months and postpones the compliance cut-off, retaining retrospective commencement. Amendment to Notification No. 43/2018-State Tax substitutes the terminal month of the covered period and the compliance cut-off in paragraph 2, second proviso, extending the range of months to which the notification applies and moving the deadline to a later quarter-end. The amendment is made under section 148 of the Delhi GST Act and is declared effective retrospectively from the principal notification's original commencement date.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST notification period expands covered months and postpones the compliance cut-off, retaining retrospective commencement.
Amendment to Notification No. 43/2018-State Tax substitutes the terminal month of the covered period and the compliance cut-off in paragraph 2, second proviso, extending the range of months to which the notification applies and moving the deadline to a later quarter-end. The amendment is made under section 148 of the Delhi GST Act and is declared effective retrospectively from the principal notification's original commencement date.
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