Notification amendment sets the special procedure effective date and deems it retrospective to an earlier specified date. The notification amends an earlier state GST notification by inserting the words establishing that the special procedure shall operate 'with effect from 1st day of January, 2024' immediately after the provision identifying the procedure; that insertion is declared to be deemed to have been in effect from 31st July, 2023.
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Provisions expressly mentioned in the judgment/order text.
Notification amendment sets the special procedure effective date and deems it retrospective to an earlier specified date.
The notification amends an earlier state GST notification by inserting the words establishing that the special procedure shall operate "with effect from 1st day of January, 2024" immediately after the provision identifying the procedure; that insertion is declared to be deemed to have been in effect from 31st July, 2023.
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