Notification amendment adjusts GST compliance dates and deems the revised timing effective retrospectively. The notification amends a prior commercial taxes instrument by substituting specified May reference dates with June and July dates across multiple clauses and a proviso, adjusting deadlines and transitional triggers. It is issued under statutory power and is expressly deemed to have come into force with effect from the 30th day of May, 2021, giving retrospective operative effect to the revised dates for compliance and administration.
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.
Notification amendment adjusts GST compliance dates and deems the revised timing effective retrospectively.
The notification amends a prior commercial taxes instrument by substituting specified May reference dates with June and July dates across multiple clauses and a proviso, adjusting deadlines and transitional triggers. It is issued under statutory power and is expressly deemed to have come into force with effect from the 30th day of May, 2021, giving retrospective operative effect to the revised dates for compliance and administration.
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