SGST notification amendment expands retrospective applicability and postpones operative date to December, altering prior annual reference. The amendment broadens Notification No. 14/2020-State Tax by substituting 'a financial year' with 'any preceding financial year from 2017-18 onwards,' and postpones the notification's specified date from the 1st day of October to the 1st day of December, under the authority of the sixth proviso to rule 46 of the Himachal Pradesh GST Rules, 2017.
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SGST notification amendment expands retrospective applicability and postpones operative date to December, altering prior annual reference.
The amendment broadens Notification No. 14/2020-State Tax by substituting "a financial year" with "any preceding financial year from 2017-18 onwards," and postpones the notification's specified date from the 1st day of October to the 1st day of December, under the authority of the sixth proviso to rule 46 of the Himachal Pradesh GST Rules, 2017.
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