Exclusion of government departments and local authorities from notified registered persons, applied with retrospective effect. Amendment inserts the words 'a government department, a local authority' into the first paragraph of Notification No.13/2020 - State Tax, thereby excluding government departments and local authorities from the class of notified registered persons. The amendment is effective retrospectively from 1 June 2021 and is made under the Jharkhand Goods and Services Tax Rules.
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.
Exclusion of government departments and local authorities from notified registered persons, applied with retrospective effect.
Amendment inserts the words "a government department, a local authority" into the first paragraph of Notification No.13/2020 - State Tax, thereby excluding government departments and local authorities from the class of notified registered persons. The amendment is effective retrospectively from 1 June 2021 and is made under the Jharkhand Goods and Services Tax Rules.
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