GST compliance deadline extension by substitution of the statutory date for the affected notification, altering the prior deadline. Amendment replaces the earlier notification's prescribed figures, letters and word for the statutory deadline with a later date, thereby extending the operative compliance cut-off in the specified GST notification by literal substitution.
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Provisions expressly mentioned in the judgment/order text.
GST compliance deadline extension by substitution of the statutory date for the affected notification, altering the prior deadline.
Amendment replaces the earlier notification's prescribed figures, letters and word for the statutory deadline with a later date, thereby extending the operative compliance cut-off in the specified GST notification by literal substitution.
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