Extension of GST notification deadline by substitution of proviso dates, made effective retrospectively under statutory power. Amendment substitutes the deadline specified in the ninth and tenth provisos of Notification No. 76/2018-State Tax with a later deadline wherever those provisos occur. The change is effected under section 128 of the Chhattisgarh GST Act on the recommendations of the Council and is declared to be deemed in force from an earlier specified date, with publication by the State Government through the Commercial Tax Department.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST notification deadline by substitution of proviso dates, made effective retrospectively under statutory power.
Amendment substitutes the deadline specified in the ninth and tenth provisos of Notification No. 76/2018-State Tax with a later deadline wherever those provisos occur. The change is effected under section 128 of the Chhattisgarh GST Act on the recommendations of the Council and is declared to be deemed in force from an earlier specified date, with publication by the State Government through the Commercial Tax Department.
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