Amendments in the Notification No. 430/2019/3(120)/XXVII/ 8)2019/CT-21 dated 31/05/2019 - 417/2021/01(120)/XXVII(8)/2021/CT-25 - Uttarakhand SGST

Extension of deadline in Uttarakhand GST notification via amendment under section 148 takes retrospective effect.

Amendment of a Uttarakhand GST notification substitutes the figures, letters and words in the second proviso of the third paragraph to replace the earlier cutoff date with a later one, effected under the exercise of powers conferred by section 148 of the Uttarakhand Goods and Services Tax Act, 2017; the amendment is deemed to have come into force retrospectively from the original earlier cutoff date specified in the earlier notification.