GST deadline extensions move late-November compliance obligations into the following March, with retrospective commencement fixed from early December. Amendment substitutes specified late-November deadlines in the proviso to clause (i) of an earlier GST notification with corresponding end-of-March deadlines, enacted under delegated statutory power, and declares the amendment deemed to have come into force from the first day of December of the earlier year, thereby fixing the retrospective commencement date for the amended compliance timeframes.
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.
GST deadline extensions move late-November compliance obligations into the following March, with retrospective commencement fixed from early December.
Amendment substitutes specified late-November deadlines in the proviso to clause (i) of an earlier GST notification with corresponding end-of-March deadlines, enacted under delegated statutory power, and declares the amendment deemed to have come into force from the first day of December of the earlier year, thereby fixing the retrospective commencement date for the amended compliance timeframes.
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