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        Case ID :
        GST - States

        Seeks to amendment Notification No. S.O. 197, dated the 17th December, 2020 - S.O. 106 - Bihar SGST

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        GST deadline extension shifts specified notification dates to a later quarterly schedule, altering statutory commencement dates. Amendment of Notification No. S.O. 197 dated 17 December 2020 substitutes specified calendar dates in the first paragraph: earlier day references are replaced by later corresponding day references pursuant to the Governor's exercise of power under section 128 of the Bihar Goods and Services Tax Act, 2017.
                          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 deadline extension shifts specified notification dates to a later quarterly schedule, altering statutory commencement dates.

                                Amendment of Notification No. S.O. 197 dated 17 December 2020 substitutes specified calendar dates in the first paragraph: earlier day references are replaced by later corresponding day references pursuant to the Governor's exercise of power under section 128 of the Bihar Goods and Services Tax Act, 2017.


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