Extension of compliance deadlines: amends prior GST notification by substituting May dates with June and July dates. Amendment substitutes specified May date references in the prior GST notification with later June and July date references across clause (i), its proviso, and clause (ii), thereby extending the deadlines established by that notification. Issued under section 168A authority, the notification alters the operative dates in G.O. Ms. No. 12 dated 10th May, 2021 and is declared deemed to have come into force from the 30th day of May, 2021, making the revised dates effective for the relevant compliance obligations.
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Provisions expressly mentioned in the judgment/order text.
Extension of compliance deadlines: amends prior GST notification by substituting May dates with June and July dates.
Amendment substitutes specified May date references in the prior GST notification with later June and July date references across clause (i), its proviso, and clause (ii), thereby extending the deadlines established by that notification. Issued under section 168A authority, the notification alters the operative dates in G.O. Ms. No. 12 dated 10th May, 2021 and is declared deemed to have come into force from the 30th day of May, 2021, making the revised dates effective for the relevant compliance obligations.
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