Extension of time-limits: notification dates substituted and retrospective commencement declared, altering prior prescribed deadline framework. Amendment substitutes the earlier deadline references in clause (i) of the first paragraph of Notification No. 35/2020-State Tax with later date references, extending the applicable deadlines for the specified provisions. The State Government exercises authority under section 168A of the Chhattisgarh Goods and Services Tax Act, 2017 to make the substitution on Council recommendations. The notification further declares that the amendment shall be deemed to have come into force retrospectively from an earlier specified date, imparting retrospective effect to the substituted dates for administrative and compliance purposes.
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Extension of time-limits: notification dates substituted and retrospective commencement declared, altering prior prescribed deadline framework.
Amendment substitutes the earlier deadline references in clause (i) of the first paragraph of Notification No. 35/2020-State Tax with later date references, extending the applicable deadlines for the specified provisions. The State Government exercises authority under section 168A of the Chhattisgarh Goods and Services Tax Act, 2017 to make the substitution on Council recommendations. The notification further declares that the amendment shall be deemed to have come into force retrospectively from an earlier specified date, imparting retrospective effect to the substituted dates for administrative and compliance purposes.
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