Amendment to rule 46 proviso broadens retrospective assessment scope to prior years and delays implementation to December. Amendment to the sixth proviso to rule 46 of the Odisha GST Rules substitutes 'a financial year' with wording permitting applicability to any preceding financial year from 2017-18 onwards, and replaces the earlier commencement day in the second paragraph with a later day in December; the notification is deemed to have come into force from the 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.
Amendment to rule 46 proviso broadens retrospective assessment scope to prior years and delays implementation to December.
Amendment to the sixth proviso to rule 46 of the Odisha GST Rules substitutes "a financial year" with wording permitting applicability to any preceding financial year from 2017-18 onwards, and replaces the earlier commencement day in the second paragraph with a later day in December; the notification is deemed to have come into force from the 30th September, 2020.
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