Extension of compliance deadline substitutes the proviso date and applies the new deadline with retrospective commencement. Amendment substitutes the date in the sixth proviso of the earlier notification to extend the applicable deadline; enacted under powers of the Puducherry Goods and Services Tax Act, 2017 and issued by the Lieutenant Governor on Council recommendation. The notification is deemed to have come into force from the earlier specified date, giving the substituted deadline retrospective effect to that commencement date.
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 substitutes the proviso date and applies the new deadline with retrospective commencement.
Amendment substitutes the date in the sixth proviso of the earlier notification to extend the applicable deadline; enacted under powers of the Puducherry Goods and Services Tax Act, 2017 and issued by the Lieutenant Governor on Council recommendation. The notification is deemed to have come into force from the earlier specified date, giving the substituted deadline retrospective effect to that commencement date.
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