Retrospective applicability of notification expanding its scope to prior financial years and to supplies made for exports. Amendment substitutes the phrase limiting applicability to a financial year with a provision covering any preceding financial year from 2017-18 onwards, and inserts express coverage of supplies made for exports in addition to supplies to a registered person; the amendment is made under the rule empowering such notifications and is deemed effective from 30th September 2020.
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.
Retrospective applicability of notification expanding its scope to prior financial years and to supplies made for exports.
Amendment substitutes the phrase limiting applicability to a financial year with a provision covering any preceding financial year from 2017-18 onwards, and inserts express coverage of supplies made for exports in addition to supplies to a registered person; the amendment is made under the rule empowering such notifications and is deemed effective from 30th September 2020.
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