Deadline extension for notified GST compliance: substitution of proviso deadline under Bihar GST Act with retrospective effect. Amendment revises the proviso of Notification No. S.O. 132 (17 May 2023) by substituting the earlier deadline language with a later deadline; issued under section 128 of the Bihar Goods and Services Tax Act, 2017. The notification declares the amendment to have retrospective effect from the earlier cut-off date specified in the original proviso.
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Deadline extension for notified GST compliance: substitution of proviso deadline under Bihar GST Act with retrospective effect.
Amendment revises the proviso of Notification No. S.O. 132 (17 May 2023) by substituting the earlier deadline language with a later deadline; issued under section 128 of the Bihar Goods and Services Tax Act, 2017. The notification declares the amendment to have retrospective effect from the earlier cut-off date specified in the original proviso.
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