Proviso date substitution extends SGST compliance deadline to a later month and makes the amendment effective retrospectively. The notification amends Notification No. 76/2018 by substituting the figures, letters and words in the ninth and tenth provisos to replace the earlier deadline with a later deadline, thereby extending the period for compliance under those provisos. The Government, invoking powers under section 128 of the Jharkhand GST Act, declares the amendment to be deemed effective retrospectively from the earlier effective date, and confines the change to the date substitutions in the specified provisos of the principal notification.
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Proviso date substitution extends SGST compliance deadline to a later month and makes the amendment effective retrospectively.
The notification amends Notification No. 76/2018 by substituting the figures, letters and words in the ninth and tenth provisos to replace the earlier deadline with a later deadline, thereby extending the period for compliance under those provisos. The Government, invoking powers under section 128 of the Jharkhand GST Act, declares the amendment to be deemed effective retrospectively from the earlier effective date, and confines the change to the date substitutions in the specified provisos of the principal notification.
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