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        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.

        <h1>Date amendment in State GST notification substitutes the earlier deadline and provides retrospective effect to the amended period.</h1> State Government, exercising powers under section 128 of the Chhattisgarh Goods and Services Tax Act, 2017, amends Notification No. 08/2023-State Tax by substituting '31st day of August, 2023' for '30th day of June, 2023'. The notification further declares that the amendment shall be deemed to have come into force with effect from the 30th day of June, 2023, giving the substituted date retrospective operational effect for the earlier notification's applicability and compliance timeline.

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