Eligibility period extension: prior financial years and exports now fall within the UP GST notification's scope. The notification amends the UP GST rule by substituting 'a financial year' with 'any preceding financial year from 2017-18 onwards', thereby extending the temporal scope, and by inserting 'or for exports' after the reference to supplies 'to a registered person', thereby including exports within the transactional scope of the 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.
Eligibility period extension: prior financial years and exports now fall within the UP GST notification's scope.
The notification amends the UP GST rule by substituting "a financial year" with "any preceding financial year from 2017-18 onwards", thereby extending the temporal scope, and by inserting "or for exports" after the reference to supplies "to a registered person", thereby including exports within the transactional scope of the notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
