Extension of temporal scope and inclusion of exports broaden applicability of the State GST notification to prior financial years. The notification's first paragraph is amended to replace 'a financial year' with 'any preceding financial year from 2017-18 onwards', and to insert 'or for exports' after references to supplies 'to a registered person', thereby extending the temporal scope and expressly including supplies for export under the State GST notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of temporal scope and inclusion of exports broaden applicability of the State GST notification to prior financial years.
The notification's first paragraph is amended to replace "a financial year" with "any preceding financial year from 2017-18 onwards", and to insert "or for exports" after references to supplies "to a registered person", thereby extending the temporal scope and expressly including supplies for export under the State GST notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
