Amendment to notification adds sub section provision expanding applicability of GST rules, effective retrospectively from earlier date under Jharkhand law The notification amends Notification No. 03/2021 State Tax by inserting the words, brackets, figure and letter 'sub section (6A) or' in the first paragraph, thereby expanding the sub sections covered by the principal notification. The amendment is made under the statutory power in section 25(6D) of the Jharkhand GST Act and is declared effective retrospectively from 24th September, 2021.
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.
Amendment to notification adds sub section provision expanding applicability of GST rules, effective retrospectively from earlier date under Jharkhand law
The notification amends Notification No. 03/2021 State Tax by inserting the words, brackets, figure and letter "sub section (6A) or" in the first paragraph, thereby expanding the sub sections covered by the principal notification. The amendment is made under the statutory power in section 25(6D) of the Jharkhand GST Act and is declared effective retrospectively from 24th September, 2021.
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