Reference to preceding financial years extended to cover supplies to registered persons and exports under amended GST notification. Amendment replaces 'a financial year' with 'any preceding financial year from 2017-18 onwards', allowing reliance on earlier financial years, and inserts 'or for exports' after 'goods or services or both to a registered person', thereby extending the notification's coverage to supplies for export under the State GST notification.
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Provisions expressly mentioned in the judgment/order text.
Reference to preceding financial years extended to cover supplies to registered persons and exports under amended GST notification.
Amendment replaces "a financial year" with "any preceding financial year from 2017-18 onwards", allowing reliance on earlier financial years, and inserts "or for exports" after "goods or services or both to a registered person", thereby extending the notification's coverage to supplies for export under the State GST notification.
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