Extension of compliance deadline: notification shifts prescribed cut-off date for a Himachal Pradesh SGST provision, effective retrospectively. Amendment to Notification No. 21/2019-State Tax substitutes the terminal date in the second proviso of the third paragraph, replacing the earlier terminal date with a later terminal date; the amendment, issued under section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017, is deemed to have come into force from the original terminal date specified in the principal 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.
Extension of compliance deadline: notification shifts prescribed cut-off date for a Himachal Pradesh SGST provision, effective retrospectively.
Amendment to Notification No. 21/2019-State Tax substitutes the terminal date in the second proviso of the third paragraph, replacing the earlier terminal date with a later terminal date; the amendment, issued under section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017, is deemed to have come into force from the original terminal date specified in the principal notification.
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