Extension of GST notification deadline: the notification's compliance deadline is moved later and deemed effective retrospectively. The amendment replaces the previously specified deadline in Notification No. 41/2020 with a later deadline, made under the Commissioner's power read with the relevant GST rules, and declares the substitution to be effective retrospectively from an earlier specified date, thereby altering the operative compliance timeline of the principal state GST notification.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST notification deadline: the notification's compliance deadline is moved later and deemed effective retrospectively.
The amendment replaces the previously specified deadline in Notification No. 41/2020 with a later deadline, made under the Commissioner's power read with the relevant GST rules, and declares the substitution to be effective retrospectively from an earlier specified date, thereby altering the operative compliance timeline of the principal state GST notification.
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