Extension of deadline under CGST Act alters previous notification date to a later date, affecting prior tax compliance timelines. Amends the earlier GST notification by substituting the original cut-off date with a later date under the authority of the Central Goods and Services Tax Act and relevant Rules, effectuated on the recommendations of the Council and referencing the principal notification's Gazette publication.
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Provisions expressly mentioned in the judgment/order text.
Extension of deadline under CGST Act alters previous notification date to a later date, affecting prior tax compliance timelines.
Amends the earlier GST notification by substituting the original cut-off date with a later date under the authority of the Central Goods and Services Tax Act and relevant Rules, effectuated on the recommendations of the Council and referencing the principal notification's Gazette publication.
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