Extension of GST notification deadline amended to a later date, with the substitution effective from the earlier commencement date. The Commissioner amends Notification No. 19/2020 by substituting the earlier specified deadline with a later date, thereby extending the operative deadline in that notification. The amendment is issued under the statutory powers conferred by the Tamil Nadu Goods and Services Tax Act and Rules and is declared to be deemed to have come into force from the earlier date that had been the former deadline.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST notification deadline amended to a later date, with the substitution effective from the earlier commencement date.
The Commissioner amends Notification No. 19/2020 by substituting the earlier specified deadline with a later date, thereby extending the operative deadline in that notification. The amendment is issued under the statutory powers conferred by the Tamil Nadu Goods and Services Tax Act and Rules and is declared to be deemed to have come into force from the earlier date that had been the former deadline.
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