GST notification amendment extends the proviso date and applies the change retrospectively from the earlier effective date. The notification amends an earlier Uttar Pradesh Goods and Services Tax notification by substituting 31st August, 2023 for 30th June, 2023 in the proviso. It is issued under section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 on the recommendations of the Council 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.
GST notification amendment extends the proviso date and applies the change retrospectively from the earlier effective date.
The notification amends an earlier Uttar Pradesh Goods and Services Tax notification by substituting 31st August, 2023 for 30th June, 2023 in the proviso. It is issued under section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 on the recommendations of the Council and is deemed to have come into force with effect from 30th June, 2023.
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