Effective date amendment prescribes a future effective date while deeming retrospective operation under the state GST notification. Amendment inserts the words 'with effect from 1st day of January 2024' into the principal notification notifying the special procedure under the Maharashtra GST Act, and states that this insertion shall be deemed to have been in effect from 31st July 2023, thereby prescribing a prospective effective date while declaring retrospective deeming for legal and administrative purposes.
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.
Effective date amendment prescribes a future effective date while deeming retrospective operation under the state GST notification.
Amendment inserts the words "with effect from 1st day of January 2024" into the principal notification notifying the special procedure under the Maharashtra GST Act, and states that this insertion shall be deemed to have been in effect from 31st July 2023, thereby prescribing a prospective effective date while declaring retrospective deeming for legal and administrative purposes.
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