Extension of compliance deadline provides a later deadline and deems earlier commencement for GST notification effect. The notification amends a prior departmental notification by substituting the earlier deadline with a later deadline, thereby extending the compliance period. Issued under Section 128 of the Madhya Pradesh GST Act on Council recommendation, the amendment includes a deeming provision that the notification is deemed to have come into force from the original earlier calendar date.
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 compliance deadline provides a later deadline and deems earlier commencement for GST notification effect.
The notification amends a prior departmental notification by substituting the earlier deadline with a later deadline, thereby extending the compliance period. Issued under Section 128 of the Madhya Pradesh GST Act on Council recommendation, the amendment includes a deeming provision that the notification is deemed to have come into force from the original earlier calendar date.
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