Rule amendment alters reference years and postpones the filing deadline, creating retrospective effect for compliance filings. The Government amends the procedural provision under the sixth proviso to rule 46 by replacing 'a financial year' with 'any preceding financial year from 2017-18 onwards' and by substituting the earlier deadline date with a later date, thereby extending the applicable reference years and postponing the compliance deadline; the amendment is deemed to have come into force on the final day of the month preceding the new deadline and modifies Notification No. 14/2020-State Tax.
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Provisions expressly mentioned in the judgment/order text.
Rule amendment alters reference years and postpones the filing deadline, creating retrospective effect for compliance filings.
The Government amends the procedural provision under the sixth proviso to rule 46 by replacing "a financial year" with "any preceding financial year from 2017-18 onwards" and by substituting the earlier deadline date with a later date, thereby extending the applicable reference years and postponing the compliance deadline; the amendment is deemed to have come into force on the final day of the month preceding the new deadline and modifies Notification No. 14/2020-State Tax.
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