Extension of GST compliance deadlines, resetting multiple statutory due dates and making the amendments retroactive to the original effective date. Amendment revises specified statutory due dates in the earlier GST notification by substituting several originally prescribed calendar deadlines with later dates across clause (i), its proviso, and clause (ii); it does not create new obligations but adjusts timing. The notification is deemed to have come into force retrospectively from the original effective date specified in the prior instrument.
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.
Extension of GST compliance deadlines, resetting multiple statutory due dates and making the amendments retroactive to the original effective date.
Amendment revises specified statutory due dates in the earlier GST notification by substituting several originally prescribed calendar deadlines with later dates across clause (i), its proviso, and clause (ii); it does not create new obligations but adjusts timing. The notification is deemed to have come into force retrospectively from the original effective date specified in the prior instrument.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
