Extension of compliance deadline postpones prior cut-off date and applies retrospectively to the earlier statutory effective date. Amendment substitutes the cut-off date in the specified notification, replacing '31st day of May, 2021' with '31st day of July, 2021' in the second proviso of the third paragraph. The amendment is made under section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 and is declared to be deemed to have come into force with effect from the earlier cut-off date.
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Provisions expressly mentioned in the judgment/order text.
Extension of compliance deadline postpones prior cut-off date and applies retrospectively to the earlier statutory effective date.
Amendment substitutes the cut-off date in the specified notification, replacing "31st day of May, 2021" with "31st day of July, 2021" in the second proviso of the third paragraph. The amendment is made under section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 and is declared to be deemed to have come into force with effect from the earlier cut-off date.
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