Extension of compliance deadline: state notification amends a proviso to extend the statutory deadline and makes it retroactive. Substitutes in the seventh proviso of Notification S.O. No. 3-State Tax the words, letter and figure '30th day of June, 2023' with '31st day of August, 2023', thereby extending that proviso's terminal date; the amendment is deemed effective from the 30th day of June, 2023 and is promulgated as Notification No. 22/2023-State Tax (S.O. No. 31, dated 1st September, 2023).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of compliance deadline: state notification amends a proviso to extend the statutory deadline and makes it retroactive.
Substitutes in the seventh proviso of Notification S.O. No. 3-State Tax the words, letter and figure "30th day of June, 2023" with "31st day of August, 2023", thereby extending that proviso's terminal date; the amendment is deemed effective from the 30th day of June, 2023 and is promulgated as Notification No. 22/2023-State Tax (S.O. No. 31, dated 1st September, 2023).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.