Scope of financial years expanded and exports included, widening the notification's GST coverage and retrospective application. The notification amends the prior Odisha GST notification by substituting 'a financial year' with 'any preceding financial year from 2017-18 onwards' and by inserting 'or for exports' after references to supplies of goods or services to a registered person; the amendment is issued under the Odisha GST Rules on GST Council recommendation and is deemed effective from 30th September, 2020.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Scope of financial years expanded and exports included, widening the notification's GST coverage and retrospective application.
The notification amends the prior Odisha GST notification by substituting "a financial year" with "any preceding financial year from 2017-18 onwards" and by inserting "or for exports" after references to supplies of goods or services to a registered person; the amendment is issued under the Odisha GST Rules on GST Council recommendation and is deemed effective from 30th September, 2020.
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