Extension of statutory deadline under GST rules announced, substituting the prior deadline and declaring retrospective commencement. Amends a prior government notification under Section 128 of the Goods and Services Tax Act by substituting the date in the sixth proviso-replacing the earlier deadline with a later date-and declares that this amendment shall be deemed to have come into force from the original commencement date, thereby giving the substituted deadline retrospective effect.
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.
Extension of statutory deadline under GST rules announced, substituting the prior deadline and declaring retrospective commencement.
Amends a prior government notification under Section 128 of the Goods and Services Tax Act by substituting the date in the sixth proviso-replacing the earlier deadline with a later date-and declares that this amendment shall be deemed to have come into force from the original commencement date, thereby giving the substituted deadline retrospective effect.
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