Commencement date amendment delays notified commencement of Rule 138E but retains its deemed retrospective effect. The Government amends the earlier notification by substituting the originally notified commencement date with a later date for the notification of rule 138E of the Kerala Goods and Services Tax Rules, 2017, and further declares that the notification shall be deemed to have come into force on the earlier date, the change being made on the recommendation of the Goods and Services Tax Council.
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 date amendment delays notified commencement of Rule 138E but retains its deemed retrospective effect.
The Government amends the earlier notification by substituting the originally notified commencement date with a later date for the notification of rule 138E of the Kerala Goods and Services Tax Rules, 2017, and further declares that the notification shall be deemed to have come into force on the earlier date, the change being made on the recommendation of the Goods and Services Tax Council.
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 
