Effective date of special GST procedure: amendment sets January commencement and deems it retrospective to the earlier notification. The amendment inserts the words 'with effect from 1st day of January 2024' after the phrase 'hereby notifies the following special procedure to be followed,' and declares that this insertion shall be deemed effective from 13th September, 2023, thereby fixing the commencement and retrospective operation of the special procedure prescribed by the earlier Kerala SGST notification.
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Effective date of special GST procedure: amendment sets January commencement and deems it retrospective to the earlier notification.
The amendment inserts the words "with effect from 1st day of January 2024" after the phrase "hereby notifies the following special procedure to be followed," and declares that this insertion shall be deemed effective from 13th September, 2023, thereby fixing the commencement and retrospective operation of the special procedure prescribed by the earlier Kerala SGST notification.
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