Deadline modification under GST notification: compliance date substituted and amendment given retrospective effect. Amendment to a state GST notification substitutes the compliance date in the sixth proviso of the principal notification with a later date, thereby altering the applicable deadline; the amendment is effected under the statute's enabling power and declared to be effective from an earlier specified date.
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Provisions expressly mentioned in the judgment/order text.
Deadline modification under GST notification: compliance date substituted and amendment given retrospective effect.
Amendment to a state GST notification substitutes the compliance date in the sixth proviso of the principal notification with a later date, thereby altering the applicable deadline; the amendment is effected under the statute's enabling power and declared to be effective from an earlier specified date.
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