Extension of notification period under GST rules: deadline substituted and commencement backdated to the original effective date. Amendment replaces the original terminal date in a State GST notification with a later terminal date, extending the notification period with Council approval under the State GST statute and rules, and declares the amendment to be deemed to have come into force from the earlier terminal date specified in the original notification, thereby backdating its commencement.
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Provisions expressly mentioned in the judgment/order text.
Extension of notification period under GST rules: deadline substituted and commencement backdated to the original effective date.
Amendment replaces the original terminal date in a State GST notification with a later terminal date, extending the notification period with Council approval under the State GST statute and rules, and declares the amendment to be deemed to have come into force from the earlier terminal date specified in the original notification, thereby backdating its commencement.
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