Extension of GST compliance deadlines revises prior cut offs and deems the revised schedule operative from an earlier date. The notification substitutes two date references in the proviso to clause (i) of Notification No. 35/2020 State Tax with later month end dates, thereby extending the applicable compliance windows; the amendment is made under the relevant GST enactments and is declared to be operative retrospectively from the 1st day of December 2020, making the substituted dates the effective cutoffs for the period concerned.
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.
Extension of GST compliance deadlines revises prior cut offs and deems the revised schedule operative from an earlier date.
The notification substitutes two date references in the proviso to clause (i) of Notification No. 35/2020 State Tax with later month end dates, thereby extending the applicable compliance windows; the amendment is made under the relevant GST enactments and is declared to be operative retrospectively from the 1st day of December 2020, making the substituted dates the effective cutoffs for the period concerned.
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