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Notification amendment extends statutory deadline and declares retroactive effectiveness to the earlier operative date specified. Amendment substitutes the proviso date from 30th June 2023 to 31st August 2023, extending the deadline set in the earlier notification. Issued under section 128 of the relevant GST Act, the notification declares the amendment to be deemed effective from 30th June 2023, giving the substitution retroactive effect.
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Provisions expressly mentioned in the judgment/order text.
Notification amendment extends statutory deadline and declares retroactive effectiveness to the earlier operative date specified.
Amendment substitutes the proviso date from 30th June 2023 to 31st August 2023, extending the deadline set in the earlier notification. Issued under section 128 of the relevant GST Act, the notification declares the amendment to be deemed effective from 30th June 2023, giving the substitution retroactive effect.
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