GST compliance timelines amended: assessment window expanded to preceding years from 2017-18 and deadline moved to December. The notification amends two operative phrases under the sixth proviso to rule 46: it replaces 'a financial year' with 'any preceding financial year from 2017-18 onwards' to extend applicability to earlier years, and it substitutes the deadline '1st day of October' with '1st day of December' to postpone the compliance date.
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GST compliance timelines amended: assessment window expanded to preceding years from 2017-18 and deadline moved to December.
The notification amends two operative phrases under the sixth proviso to rule 46: it replaces "a financial year" with "any preceding financial year from 2017-18 onwards" to extend applicability to earlier years, and it substitutes the deadline "1st day of October" with "1st day of December" to postpone the compliance date.
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