Scope of financial year extended to include preceding years; export supplies to registered persons explicitly covered. The State amends S.O. 110 (06-05-2020) under sub-rule (4) of rule 48, substituting 'a financial year' with 'any preceding financial year from 2017-18 onwards' and inserting 'or for exports' after 'goods or services or both to a registered person', thereby allowing retrospective coverage for specified prior years and explicitly including supplies for export within the notification's scope.
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Provisions expressly mentioned in the judgment/order text.
Scope of financial year extended to include preceding years; export supplies to registered persons explicitly covered.
The State amends S.O. 110 (06-05-2020) under sub-rule (4) of rule 48, substituting "a financial year" with "any preceding financial year from 2017-18 onwards" and inserting "or for exports" after "goods or services or both to a registered person", thereby allowing retrospective coverage for specified prior years and explicitly including supplies for export within the notification's scope.
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