Effective date amendment adjusts notification wording and deems the insertion retroactive, altering when the special procedure applies. The State Government amends notification No. 30/2023-State Tax by inserting the words 'with effect from 1st day of January 2024' after the phrase prescribing the special procedure, and declares that this insertion shall be deemed to have been effective from 31st July 2023, under the powers of section 148 of the Chhattisgarh GST Act on the Council's recommendation.
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 adjusts notification wording and deems the insertion retroactive, altering when the special procedure applies.
The State Government amends notification No. 30/2023-State Tax by inserting the words "with effect from 1st day of January 2024" after the phrase prescribing the special procedure, and declares that this insertion shall be deemed to have been effective from 31st July 2023, under the powers of section 148 of the Chhattisgarh GST Act on the Council's recommendation.
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