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        Case ID :
        GST - States

        Seeks to amend Notification No. 89/2020—State Tax dated 7th December, 2020 - 06/2021- State Tax - Maharashtra SGST

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        Extension of GST notification timelines shifts applicability forward under amended state tax notification. Amendment under Section 128 modifies Notification No. 89/2020-State Tax by substituting dates in the first paragraph: '31st day of March' is replaced with '30th day of June' and '01st day of April' is replaced with '1st day of July', thereby revising the temporal applicability of the principal notification.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Extension of GST notification timelines shifts applicability forward under amended state tax notification.

                                Amendment under Section 128 modifies Notification No. 89/2020-State Tax by substituting dates in the first paragraph: "31st day of March" is replaced with "30th day of June" and "01st day of April" is replaced with "1st day of July", thereby revising the temporal applicability of the principal notification.


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