GST notification amendment expands retrospective applicability to prior years and postpones the compliance deadline to a later date. The notification amends an earlier GST notification by substituting the temporal scope language to apply to any preceding financial year from 2017-18 onwards, thereby creating retrospective applicability, and by replacing the previously specified compliance date with a later date, thereby postponing the compliance deadline set in the earlier notification.
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GST notification amendment expands retrospective applicability to prior years and postpones the compliance deadline to a later date.
The notification amends an earlier GST notification by substituting the temporal scope language to apply to any preceding financial year from 2017-18 onwards, thereby creating retrospective applicability, and by replacing the previously specified compliance date with a later date, thereby postponing the compliance deadline set in the earlier notification.
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