Commencement date amendment extends effective period of an earlier GST notification and confirms retrospective force. The State Government, under section 148 of the Chhattisgarh GST Act, amends Notification No. 06/2023-State Tax by substituting the words, letter and figure '30th day of June, 2023' with '31st day of August, 2023'; the notification is deemed to have come into force with effect from the 30th day of June, 2023, giving the amendment retrospective effect.
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.
Commencement date amendment extends effective period of an earlier GST notification and confirms retrospective force.
The State Government, under section 148 of the Chhattisgarh GST Act, amends Notification No. 06/2023-State Tax by substituting the words, letter and figure "30th day of June, 2023" with "31st day of August, 2023"; the notification is deemed to have come into force with effect from the 30th day of June, 2023, giving the amendment retrospective effect.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.