Extension of notification deadline extends compliance timeframe; amendment applies retrospectively to original commencement under state GST law. Amendment substitutes the specified cutoff date in Notification No. 03/2023 State Tax with a later date, thereby extending the operative timeframe of that notification. The amendment is issued under Section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017, on GST Council recommendations and is declared to be deemed effective from the original commencement date, giving the substitution retrospective effect.
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Extension of notification deadline extends compliance timeframe; amendment applies retrospectively to original commencement under state GST law.
Amendment substitutes the specified cutoff date in Notification No. 03/2023 State Tax with a later date, thereby extending the operative timeframe of that notification. The amendment is issued under Section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017, on GST Council recommendations and is declared to be deemed effective from the original commencement date, giving the substitution retrospective effect.
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