Applicability date extension under GST Act shifts earlier deadline to a later date and deems retrospective effect. Amendment under section 148 of the Haryana Goods and Services Tax Act, 2017 substitutes '30th day of June, 2023' with '31st day of August, 2023' in Notification No. 11/GST-2 and declares the notification to be deemed to have come into force with effect from the 30th day of June, 2023, thereby extending the applicable date and giving retrospective effect to the substitution.
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Provisions expressly mentioned in the judgment/order text.
Applicability date extension under GST Act shifts earlier deadline to a later date and deems retrospective effect.
Amendment under section 148 of the Haryana Goods and Services Tax Act, 2017 substitutes "30th day of June, 2023" with "31st day of August, 2023" in Notification No. 11/GST-2 and declares the notification to be deemed to have come into force with effect from the 30th day of June, 2023, thereby extending the applicable date and giving retrospective effect to the substitution.
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