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        Case ID :
        GST - States

        Amendment in Notification S.O. No. 546/2023, dated the 19th of October, 2023 - S.O. 40 - Jammu and Kashmir SGST

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        Effective date amendment: insertion of 'with effect from 1st January 2024' deemed effective from 31st July 2023. Amendment inserts the phrase 'with effect from 1st day of January 2024' into the prior notification prescribing a special procedure under the Jammu and Kashmir GST framework and declares that this insertion shall be deemed to have had effect from 31st July 2023, thereby clarifying and retroactively fixing the procedural commencement date.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Effective date amendment: insertion of 'with effect from 1st January 2024' deemed effective from 31st July 2023.

                                Amendment inserts the phrase "with effect from 1st day of January 2024" into the prior notification prescribing a special procedure under the Jammu and Kashmir GST framework and declares that this insertion shall be deemed to have had effect from 31st July 2023, thereby clarifying and retroactively fixing the procedural commencement date.


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