Notification amendment extends specified GST deadline dates and declares the change effective retrospectively to December first. Amendment under section 168A substitutes the originally specified late-November dates in the proviso to clause (i) of the cited Punjab GST notification with corresponding late-March dates, thereby extending the timelines in that proviso. The notification further declares the amendment to have retrospective commencement, deemed to be in force from the first day of December of the prior year.
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Notification amendment extends specified GST deadline dates and declares the change effective retrospectively to December first.
Amendment under section 168A substitutes the originally specified late-November dates in the proviso to clause (i) of the cited Punjab GST notification with corresponding late-March dates, thereby extending the timelines in that proviso. The notification further declares the amendment to have retrospective commencement, deemed to be in force from the first day of December of the prior year.
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