GST notification amendment expands retrospective application to earlier financial years and defers prescribed compliance date to December. Amendment substitutes 'a financial year' with 'any preceding financial year from 2017-18 onwards' in the first paragraph and replaces the earlier prescribed date in the second paragraph by substituting it with '1st day of December', thereby extending applicability to specified prior years and deferring the compliance deadline.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment expands retrospective application to earlier financial years and defers prescribed compliance date to December.
Amendment substitutes "a financial year" with "any preceding financial year from 2017-18 onwards" in the first paragraph and replaces the earlier prescribed date in the second paragraph by substituting it with "1st day of December", thereby extending applicability to specified prior years and deferring the compliance deadline.
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