Postponement of GST compliance dates shifts the fiscal period start to July and year end to June. Amendment substitutes two calendar expressions in Notification No. F.12(46)FD/Tax/2017-III-260: the previously prescribed end of period date is replaced with a later quarter end expression, and the previously prescribed start of period date is replaced with a later quarter start expression, effecting a deferral of the temporal markers used for GST administrative or compliance purposes under the Rajasthan GST Act.
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Provisions expressly mentioned in the judgment/order text.
Postponement of GST compliance dates shifts the fiscal period start to July and year end to June.
Amendment substitutes two calendar expressions in Notification No. F.12(46)FD/Tax/2017-III-260: the previously prescribed end of period date is replaced with a later quarter end expression, and the previously prescribed start of period date is replaced with a later quarter start expression, effecting a deferral of the temporal markers used for GST administrative or compliance purposes under the Rajasthan GST Act.
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