Deadline extension alters the prescribed due date and the amendment is declared effective from the original due date. The notification substitutes the proviso deadline '30th day of June, 2023' with '31st day of August, 2023' under powers of section 128 of the Jharkhand GST Act, on Council recommendation, and declares the amendment deemed effective from 30th June, 2023.
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Provisions expressly mentioned in the judgment/order text.
Deadline extension alters the prescribed due date and the amendment is declared effective from the original due date.
The notification substitutes the proviso deadline "30th day of June, 2023" with "31st day of August, 2023" under powers of section 128 of the Jharkhand GST Act, on Council recommendation, and declares the amendment deemed effective from 30th June, 2023.
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