Preceding financial year eligibility extended for GST adjustments, and scope broadened to include supplies made for exports. The amendment replaces 'a financial year' with 'any preceding financial year from 2017-18 onwards', enabling adjustments for earlier years, and inserts 'or for exports' after 'goods or services or both to a registered person', thereby extending the notification's coverage to supplies made for export. The amendment takes effect from 30th September, 2020.
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.
Preceding financial year eligibility extended for GST adjustments, and scope broadened to include supplies made for exports.
The amendment replaces "a financial year" with "any preceding financial year from 2017-18 onwards", enabling adjustments for earlier years, and inserts "or for exports" after "goods or services or both to a registered person", thereby extending the notification's coverage to supplies made for export. The amendment takes effect from 30th September, 2020.
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