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        Case ID :
        GST - States

        Amendment in Notification No. 89/2020 – State Tax dated the 31st March, 2021 - 06/2021– State Tax - Delhi SGST

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        Amendment of notification effective dates shifts quarter-end and quarter-start by three months under GST framework. The amendment replaces in the first paragraph of Notification No. 89/2020 - State Tax the figures, letters and words '31st day of March' with '30th day of June' and '01st day of April' with '1st day of July', effecting a change in the operative dates of the prior notification.
                          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.

                                Amendment of notification effective dates shifts quarter-end and quarter-start by three months under GST framework.

                                The amendment replaces in the first paragraph of Notification No. 89/2020 - State Tax the figures, letters and words "31st day of March" with "30th day of June" and "01st day of April" with "1st day of July", effecting a change in the operative dates of the prior notification.


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