Financial year scope broadened to include preceding years, enabling coverage for supplies to registered persons and exports. Amendment replaces 'a financial year' with 'any preceding financial year from 2017-18 onwards' and inserts 'or for exports' after 'goods or services or both to a registered person,' thereby extending the notification's temporal scope to prior years from 2017-18 and broadening coverage to include exports; effective retrospectively from 30 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.
Financial year scope broadened to include preceding years, enabling coverage for supplies to registered persons and exports.
Amendment replaces "a financial year" with "any preceding financial year from 2017-18 onwards" and inserts "or for exports" after "goods or services or both to a registered person," thereby extending the notification's temporal scope to prior years from 2017-18 and broadening coverage to include exports; effective retrospectively from 30 September 2020.
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