Notification amendment expands retrospective financial year coverage from 2017-18 and postpones effective date to 1st December. The notification amends an earlier state GST notification by substituting the phrase 'a financial year' with 'any preceding financial year from 2017-18 onwards', expanding eligible prior years, and by replacing the previously specified commencement date with '1st day of December', thereby deferring the effective date under the proviso to the relevant GST rule.
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Notification amendment expands retrospective financial year coverage from 2017-18 and postpones effective date to 1st December.
The notification amends an earlier state GST notification by substituting the phrase "a financial year" with "any preceding financial year from 2017-18 onwards", expanding eligible prior years, and by replacing the previously specified commencement date with "1st day of December", thereby deferring the effective date under the proviso to the relevant GST rule.
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