Notification amendment extends applicability to prior financial years from start of GST and defers the operative date to December. The amendment broadens temporal scope by replacing 'a financial year' with 'any preceding financial year from 2017-18 onwards' and defers the operative reference date from '1st day of October' to '1st day of December'; these changes are effected under the proviso to rule 46 of the Madhya Pradesh GST Rules and take effect from the 30th day of September 2020.
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.
Notification amendment extends applicability to prior financial years from start of GST and defers the operative date to December.
The amendment broadens temporal scope by replacing "a financial year" with "any preceding financial year from 2017-18 onwards" and defers the operative reference date from "1st day of October" to "1st day of December"; these changes are effected under the proviso to rule 46 of the Madhya Pradesh GST Rules and take effect from the 30th day of September 2020.
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