Retrospective applicability to preceding financial years expands GST adjustment scope to include supplies to registered persons and exports. Amendment broadens the original notification's scope by substituting the phrase limiting applicability to 'a financial year' with any preceding financial year from 2017-18 onwards, enabling retrospective reference; and by inserting 'or for exports' after the phrase concerning supplies 'to a registered person', thereby extending the provision to include export supplies as well as supplies to registered persons.
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Provisions expressly mentioned in the judgment/order text.
Retrospective applicability to preceding financial years expands GST adjustment scope to include supplies to registered persons and exports.
Amendment broadens the original notification's scope by substituting the phrase limiting applicability to "a financial year" with any preceding financial year from 2017-18 onwards, enabling retrospective reference; and by inserting "or for exports" after the phrase concerning supplies "to a registered person", thereby extending the provision to include export supplies as well as supplies to registered persons.
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