Extension of retrospective applicability under rule amends prior notification by official notification and postpones its operative commencement. The notification substitutes 'a financial year' with 'any preceding financial year from 2017-18 onwards' to define the applicable period, and it replaces the earlier commencement date with a later calendar date, while stating that the instrument is effective from 30th September, 2020, all effected under powers related to rule 46 of the GST Rules.
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.
Extension of retrospective applicability under rule amends prior notification by official notification and postpones its operative commencement.
The notification substitutes "a financial year" with "any preceding financial year from 2017-18 onwards" to define the applicable period, and it replaces the earlier commencement date with a later calendar date, while stating that the instrument is effective from 30th September, 2020, all effected under powers related to rule 46 of the GST Rules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
