Extension of GST compliance deadlines: specified notification deadlines moved to end of March, granting additional time for taxpayers. Amendment substitutes earlier November deadline dates in the proviso to clause (i) of the prior Notification with end-of-March dates, thereby extending the specified compliance deadlines; the Notification is deemed to have come into force with effect from 1st December, 2020, made under the authority of section 168A of the Tamil Nadu GST Act.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST compliance deadlines: specified notification deadlines moved to end of March, granting additional time for taxpayers.
Amendment substitutes earlier November deadline dates in the proviso to clause (i) of the prior Notification with end-of-March dates, thereby extending the specified compliance deadlines; the Notification is deemed to have come into force with effect from 1st December, 2020, made under the authority of section 168A of the Tamil Nadu GST Act.
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