Extension of deadline for a GST notification to a later date, with retrospective effect to the original commencement. Amendment replaces the earlier specified cut off date in Notification No. 11/2021 State Tax with a later date for applicability; the Commissioner, under statutory rule making powers and with Board approval, makes this substitution and declares that the notification shall be deemed to have come into force from the original earlier date, thereby producing retrospective effect.
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 deadline for a GST notification to a later date, with retrospective effect to the original commencement.
Amendment replaces the earlier specified cut off date in Notification No. 11/2021 State Tax with a later date for applicability; the Commissioner, under statutory rule making powers and with Board approval, makes this substitution and declares that the notification shall be deemed to have come into force from the original earlier date, thereby producing retrospective effect.
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