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Extension of deadline: amendment substitutes 30 June 2023 with 31 August 2023, effective retrospectively. The Government amends the seventh proviso of Notification No. 38/1/2017-Fin(R&C)(38)/323 (12 January 2018) by substituting the date '30th day of June, 2023' with '31st day of August, 2023.' The amendment is enacted under section 128 of the Goods and Services Tax statute on Council recommendation and is deemed to have come into force with effect from 30th June, 2023.
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Provisions expressly mentioned in the judgment/order text.
Extension of deadline: amendment substitutes 30 June 2023 with 31 August 2023, effective retrospectively.
The Government amends the seventh proviso of Notification No. 38/1/2017-Fin(R&C)(38)/323 (12 January 2018) by substituting the date "30th day of June, 2023" with "31st day of August, 2023." The amendment is enacted under section 128 of the Goods and Services Tax statute on Council recommendation and is deemed to have come into force with effect from 30th June, 2023.
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