Extension of deadline for notification under state GST, made retrospective to the original commencement date. Amendment substitutes the earlier notification's cutoff date with a later cutoff date under the authority of section 148 of the State GST Act, thereby extending the period of applicability. The amendment further provides that the notification as amended shall be deemed to have come into force retrospectively from the original cutoff date specified in the earlier notification.
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Provisions expressly mentioned in the judgment/order text.
Extension of deadline for notification under state GST, made retrospective to the original commencement date.
Amendment substitutes the earlier notification's cutoff date with a later cutoff date under the authority of section 148 of the State GST Act, thereby extending the period of applicability. The amendment further provides that the notification as amended shall be deemed to have come into force retrospectively from the original cutoff date specified in the earlier notification.
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