Retrospective applicability period extended to preceding financial years; implementation date shifted to 1st December, effective from September. Amendment to Notification No.14/2020 substitutes 'a financial year' with 'any preceding financial year from 2017-18 onwards' and replaces '1st day of October' with '1st day of December'; issued under the sixth proviso to rule 46 of the Jharkhand GST Rules, 2017, and effective from 30th September, 2020.
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Provisions expressly mentioned in the judgment/order text.
Retrospective applicability period extended to preceding financial years; implementation date shifted to 1st December, effective from September.
Amendment to Notification No.14/2020 substitutes "a financial year" with "any preceding financial year from 2017-18 onwards" and replaces "1st day of October" with "1st day of December"; issued under the sixth proviso to rule 46 of the Jharkhand GST Rules, 2017, and effective from 30th September, 2020.
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