Amendment to Rule 46 notification extends the compliance deadline and broadens retrospective applicability to prior financial years. Amendment to a Bihar SGST notification under the sixth proviso to rule 46 broadens applicability from 'a financial year' to any preceding financial year from 2017 18 onwards and substitutes the originally specified compliance date with a later fixed date, thereby extending the retrospective reach and the operative deadline of the prior Commercial Taxes Department notification.
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Provisions expressly mentioned in the judgment/order text.
Amendment to Rule 46 notification extends the compliance deadline and broadens retrospective applicability to prior financial years.
Amendment to a Bihar SGST notification under the sixth proviso to rule 46 broadens applicability from "a financial year" to any preceding financial year from 2017 18 onwards and substitutes the originally specified compliance date with a later fixed date, thereby extending the retrospective reach and the operative deadline of the prior Commercial Taxes Department notification.
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