Extension of compliance deadline: notification date moved from end of June to end of August, retroactive to end of June. Amendment substitutes the deadline in an earlier finance notification by replacing '30th day of June, 2023' with '31st day of August, 2023', issued under the powers of Section 148 of the Uttarakhand Goods and Services Tax Act, 2017. The notification provides that the amendment shall be deemed to have come into force with effect from the 30th day of June, 2023, thereby giving the date substitution retrospective effect.
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Provisions expressly mentioned in the judgment/order text.
Extension of compliance deadline: notification date moved from end of June to end of August, retroactive to end of June.
Amendment substitutes the deadline in an earlier finance notification by replacing "30th day of June, 2023" with "31st day of August, 2023", issued under the powers of Section 148 of the Uttarakhand Goods and Services Tax Act, 2017. The notification provides that the amendment shall be deemed to have come into force with effect from the 30th day of June, 2023, thereby giving the date substitution retrospective effect.
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