Extension of GST deadline substitutes the prescribed cut off with a later date and applies retrospectively. Amendment to the Karnataka GST notification substitutes the figures, letters and words '31st day of May, 2021' in the second proviso of the third paragraph with '31st day of July, 2021' under the powers conferred by section 148 of the Karnataka Goods and Services Tax Act, 2017, and declares that the notification shall be deemed to have come into force with effect from the 31st day of May, 2021.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST deadline substitutes the prescribed cut off with a later date and applies retrospectively.
Amendment to the Karnataka GST notification substitutes the figures, letters and words "31st day of May, 2021" in the second proviso of the third paragraph with "31st day of July, 2021" under the powers conferred by section 148 of the Karnataka Goods and Services Tax Act, 2017, and declares that the notification shall be deemed to have come into force with effect from the 31st day of May, 2021.
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