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        Case ID :
        GST - States

        Seeks to amend Notification No. S.O 37/P.A.5/2017/S. 11/2017, dated the 30th June, 2017 - S.O. 49/P.A.5/2017/Ss. 9, 11, 15 and 148/2021 - Punjab SGST

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        GST notification amendment substitutes specified table year entries, updating applicability with a retrospective effective date. Amendment directs that in the original notification's Table the figures '2020' in column (5) against serial numbers 19A and 19B shall be substituted with '2021', and states that this change shall operate from 1st October, 2020.
                          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.

                                GST notification amendment substitutes specified table year entries, updating applicability with a retrospective effective date.

                                Amendment directs that in the original notification's Table the figures "2020" in column (5) against serial numbers 19A and 19B shall be substituted with "2021", and states that this change shall operate from 1st October, 2020.


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