Retrospective period for GST assessments expanded to include preceding financial years and exports allowed under GST framework The notification substitutes 'a financial year' with 'any preceding financial year from 2017-18 onwards' and inserts 'or for exports' after 'goods or services or both to a registered person', thereby widening the temporal scope and extending the notification's applicability to exports. The amendment is issued under sub-rule (4) of rule 48 of the GST Rules and takes effect from the stated effective date.
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Retrospective period for GST assessments expanded to include preceding financial years and exports allowed under GST framework
The notification substitutes "a financial year" with "any preceding financial year from 2017-18 onwards" and inserts "or for exports" after "goods or services or both to a registered person", thereby widening the temporal scope and extending the notification's applicability to exports. The amendment is issued under sub-rule (4) of rule 48 of the GST Rules and takes effect from the stated effective date.
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