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        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.

        <h1>Notification amendment adds May 2021 to the GST proviso period, effective from June first.</h1> Amendment inserts and May, 2021 into the second proviso of Notification No.85 dated 16.1.2020, extending the proviso's reference to April, 2021 to include May, 2021. The amendment is issued by the Commissioner under the second proviso to sub section (1) of section 37 read with section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017, on Council recommendation and is effective from the 1st day of June.

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