Extension of assessment period broadens scope to preceding financial years and explicitly includes exports under the notification. Amendment broadens the notification by substituting 'a financial year' with 'any preceding financial year from 2017-18 onwards' and by inserting 'or for exports' after 'goods or services or both to a registered person', thereby extending the temporal reach to specified prior years and explicitly including exports within the notification's scope.
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Provisions expressly mentioned in the judgment/order text.
Extension of assessment period broadens scope to preceding financial years and explicitly includes exports under the notification.
Amendment broadens the notification by substituting "a financial year" with "any preceding financial year from 2017-18 onwards" and by inserting "or for exports" after "goods or services or both to a registered person", thereby extending the temporal reach to specified prior years and explicitly including exports within the notification's scope.
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