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        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.

        <h1>Amendment to notification date extends deadline to 31st August and deems retrospective commencement of provision.</h1> Amendment substitutes the proviso's date reference from '30 day of June, 2023' to '31st day of August, 2023', extending the deadline in S.O. No. 384/2023 Tax. The change is made under section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017 on the Council's recommendation and is deemed to have come into force with effect from the 30th day of June, 2023.

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