Extension of statutory deadline under Puducherry GST notification extends prior deadline and is retroactively effective. The amendment substitutes the words, letters and figures '30th day of June, 2023' with '31st day of August, 2023' in the earlier notification and states that this notification shall be deemed to have come into force with effect from the 30th day of June, 2023.
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Provisions expressly mentioned in the judgment/order text.
Extension of statutory deadline under Puducherry GST notification extends prior deadline and is retroactively effective.
The amendment substitutes the words, letters and figures "30th day of June, 2023" with "31st day of August, 2023" in the earlier notification and states that this notification shall be deemed to have come into force with effect from the 30th day of June, 2023.
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