GST notification amendment extends covered financial years, applying retroactively to include an additional fiscal year. Amendment expands the temporal scope of Notification No. 47/2019 - State Tax by substituting the originally specified two financial years to include an additional third financial year, thereby broadening the notification's applicability. The change is enacted under the State Goods and Services Tax legislative power and is declared to operate retrospectively from an earlier effective date, clarifying the covered period of the principal notification for compliance and administrative purposes.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment extends covered financial years, applying retroactively to include an additional fiscal year.
Amendment expands the temporal scope of Notification No. 47/2019 - State Tax by substituting the originally specified two financial years to include an additional third financial year, thereby broadening the notification's applicability. The change is enacted under the State Goods and Services Tax legislative power and is declared to operate retrospectively from an earlier effective date, clarifying the covered period of the principal notification for compliance and administrative purposes.
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