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Notification amendment: GST notification dates substituted and amendments deemed effective from specified retrospective date for compliance. Amendment substitutes specified date references in the proviso to clause (i) of the principal GST notification by replacing two original dates with later dates, thereby altering the temporal scope of that proviso. The amendment is made under delegated authority on the Council's recommendation and is deemed to have effect from 1st December, 2020, so the revised date references operate from that deemed commencement date.
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Provisions expressly mentioned in the judgment/order text.
Notification amendment: GST notification dates substituted and amendments deemed effective from specified retrospective date for compliance.
Amendment substitutes specified date references in the proviso to clause (i) of the principal GST notification by replacing two original dates with later dates, thereby altering the temporal scope of that proviso. The amendment is made under delegated authority on the Council's recommendation and is deemed to have effect from 1st December, 2020, so the revised date references operate from that deemed commencement date.
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