Preceding financial year scope extended to include 2017-18 onwards; relief now covers supplies for exports. Amendment substitutes 'a financial year' with any preceding financial year from 2017-18 onwards, broadening the look-back period, and inserts 'or for exports' after 'goods or services or both to a registered person', thereby extending the notification's scope to cover export transactions.
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Provisions expressly mentioned in the judgment/order text.
Preceding financial year scope extended to include 2017-18 onwards; relief now covers supplies for exports.
Amendment substitutes "a financial year" with any preceding financial year from 2017-18 onwards, broadening the look-back period, and inserts "or for exports" after "goods or services or both to a registered person", thereby extending the notification's scope to cover export transactions.
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