Extension of deadline: state GST notification deadline substituted and the amendment operates with retrospective effect. The amendment replaces the previously prescribed compliance date in the proviso to the third paragraph of Notification No. 21/2019-State Tax with a later date, thereby altering the deadline set by that notification. The amendment is made under section 148 of the State Goods and Services Tax Act and is declared to be deemed to have come into force from the earlier prescribed date, giving the substitution retrospective effect.
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Extension of deadline: state GST notification deadline substituted and the amendment operates with retrospective effect.
The amendment replaces the previously prescribed compliance date in the proviso to the third paragraph of Notification No. 21/2019-State Tax with a later date, thereby altering the deadline set by that notification. The amendment is made under section 148 of the State Goods and Services Tax Act and is declared to be deemed to have come into force from the earlier prescribed date, giving the substitution retrospective effect.
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