Amendment to GST notification extends retrospective period and explicitly includes exports within the notification's scope. The notification amends a prior GST notification to substitute 'a financial year' with 'any preceding financial year from 2017-18 onwards', allowing application to earlier fiscal periods, and to insert 'or for exports' after references to supplies 'to a registered person', thereby extending the notification's applicability to export transactions.
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Provisions expressly mentioned in the judgment/order text.
Amendment to GST notification extends retrospective period and explicitly includes exports within the notification's scope.
The notification amends a prior GST notification to substitute "a financial year" with "any preceding financial year from 2017-18 onwards", allowing application to earlier fiscal periods, and to insert "or for exports" after references to supplies "to a registered person", thereby extending the notification's applicability to export transactions.
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