Effective date amendment modifies a prior GST notification's reference date and declares retrospective effect to ensure clarity. Amendment substitutes the specified reference date in a State Tax notification with a later reference date, issued under statutory power, and declares that the notification shall have effect from the originally stated commencement date, thereby giving the substitution retrospective effect.
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.
Effective date amendment modifies a prior GST notification's reference date and declares retrospective effect to ensure clarity.
Amendment substitutes the specified reference date in a State Tax notification with a later reference date, issued under statutory power, and declares that the notification shall have effect from the originally stated commencement date, thereby giving the substitution retrospective effect.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.