Extension of deadline by notification: original terminal date substituted and the amendment given retrospective commencement. Amendment substitutes the terminal date in an earlier commercial taxes notification by replacing '30th day of June, 2023' with '31st day of August, 2023', extending the deadline. The change is made under section 128 of the Goods and Services Tax Act as an amendment to the prior departmental notification and the amending notification is deemed to have come into force with effect from the 30th day of June, 2023, giving the substitution retrospective effect.
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Extension of deadline by notification: original terminal date substituted and the amendment given retrospective commencement.
Amendment substitutes the terminal date in an earlier commercial taxes notification by replacing "30th day of June, 2023" with "31st day of August, 2023", extending the deadline. The change is made under section 128 of the Goods and Services Tax Act as an amendment to the prior departmental notification and the amending notification is deemed to have come into force with effect from the 30th day of June, 2023, giving the substitution retrospective effect.
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