Amendment to State GST notification extends covered financial years to include an additional year, altering the notification's applicability. The amendment substitutes the opening paragraph of the earlier State GST notification so that the list of covered financial years is extended to include the additional financial year, thereby extending the notification's applicability to that year; the amendment is effected under section 148 of the Delhi GST Act and is effective from the fifteenth day of October, 2020.
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Provisions expressly mentioned in the judgment/order text.
Amendment to State GST notification extends covered financial years to include an additional year, altering the notification's applicability.
The amendment substitutes the opening paragraph of the earlier State GST notification so that the list of covered financial years is extended to include the additional financial year, thereby extending the notification's applicability to that year; the amendment is effected under section 148 of the Delhi GST Act and is effective from the fifteenth day of October, 2020.
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