Commencement of GST amendment establishes staggered commencement for different sections, with deemed retrospective effect applied. Appoints commencement dates for provisions of the Jharkhand Goods and Services Tax (Amendment) Act, 2023: sections 2 to 24 (except sections 14 to 19) to commence on the 1st day of October, 2023, and sections 14 to 19 to commence on the 1st day of August, 2023. The notification is made under clause (b) of sub section (2) of section 1 of the Amendment Act and is deemed effective from the 31st day of July, 2023.
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Provisions expressly mentioned in the judgment/order text.
Commencement of GST amendment establishes staggered commencement for different sections, with deemed retrospective effect applied.
Appoints commencement dates for provisions of the Jharkhand Goods and Services Tax (Amendment) Act, 2023: sections 2 to 24 (except sections 14 to 19) to commence on the 1st day of October, 2023, and sections 14 to 19 to commence on the 1st day of August, 2023. The notification is made under clause (b) of sub section (2) of section 1 of the Amendment Act and is deemed effective from the 31st day of July, 2023.
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