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        Case ID :
        GST - States

        Seeks to amend Notification No. 38/1/2017 Fin(R&C) (186), dated the 15th December, 2020 - 38/1/2017-Fin(R&C)(193) - Goa SGST

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        GST notification amendment extends statutory dates, shifting references from end-March/early-April to end-June/early-July. Amendment modifies an earlier GST notification by substituting operative dates in its opening paragraph under powers conferred by Section 128 of the Goods and Services Tax Act: replacing '31st day of March' with '30th day of June' and '1st day of April' with '1st day of July,' confined to the first paragraph of the cited 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.

                                GST notification amendment extends statutory dates, shifting references from end-March/early-April to end-June/early-July.

                                Amendment modifies an earlier GST notification by substituting operative dates in its opening paragraph under powers conferred by Section 128 of the Goods and Services Tax Act: replacing "31st day of March" with "30th day of June" and "1st day of April" with "1st day of July," confined to the first paragraph of the cited notification.


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