Commencement of section 8 notified; amendment to GST return provisions declared effective retrospectively. Notification appoints the 10th day of November, 2020 as the commencement date for section 8 of the Kerala State GST (Amendment) Ordinance, 2020 and declares the notification to be deemed to have come into force on that date. The explanatory note states the notification gives effect to amendments made by the Finance (No.2) Act, 2019 to subsections (1), (2) and (7) of section 39 concerning GST return provisions, following the GST Council's recommendation.
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Commencement of section 8 notified; amendment to GST return provisions declared effective retrospectively.
Notification appoints the 10th day of November, 2020 as the commencement date for section 8 of the Kerala State GST (Amendment) Ordinance, 2020 and declares the notification to be deemed to have come into force on that date. The explanatory note states the notification gives effect to amendments made by the Finance (No.2) Act, 2019 to subsections (1), (2) and (7) of section 39 concerning GST return provisions, following the GST Council's recommendation.
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