Seeks to bring in force provisions of section 6 of the Punjab Goods and Service Tax Act (Amendment) Act, 2021 - S.O. 38/P.A.8/2022/S.1/2022 - Punjab SGST
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Commencement of GST amendment provision declared retrospective, appointed under statutory commencement powers by executive notification. section 6 of the Punjab Goods and Service Tax (Amendment) Act, 2021 is appointed to be brought into force by executive notification; the Governor, exercising powers under sub section (2) of section 1 of the Amendment Act and other enabling provisions, designates a specific past date as the operative commencement date, effectuating statutory commencement through delegated executive authority.
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.
Commencement of GST amendment provision declared retrospective, appointed under statutory commencement powers by executive notification.
section 6 of the Punjab Goods and Service Tax (Amendment) Act, 2021 is appointed to be brought into force by executive notification; the Governor, exercising powers under sub section (2) of section 1 of the Amendment Act and other enabling provisions, designates a specific past date as the operative commencement date, effectuating statutory commencement through delegated executive authority.
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