Extension of compliance deadline: statutory cut off moved and amendment made retroactive to the original effective date. Amendment substitutes the cut off date in a prior State GST notification, extending the statutory deadline by replacing the earlier prescribed date with a later date. The substitution follows the GST Council's recommendation and is effected under the State's enabling authority. The amendment declares the changed date to operate retroactively from the original commencement, thereby altering the temporal scope of the original notification without modifying other substantive terms.
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Extension of compliance deadline: statutory cut off moved and amendment made retroactive to the original effective date.
Amendment substitutes the cut off date in a prior State GST notification, extending the statutory deadline by replacing the earlier prescribed date with a later date. The substitution follows the GST Council's recommendation and is effected under the State's enabling authority. The amendment declares the changed date to operate retroactively from the original commencement, thereby altering the temporal scope of the original notification without modifying other substantive terms.
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