GST notification amendment extends the substituted date and gives the change retrospective effect from the earlier date. The Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2023 amend the earlier notification by substituting '30th day of June, 2023' with '31st day of August, 2023'. The amendment is made under section 128 of the Uttarakhand Goods and Services Tax Act, 2017 on the recommendation of the Council, and is deemed to have come into force with effect from 30th day of June, 2023.
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GST notification amendment extends the substituted date and gives the change retrospective effect from the earlier date.
The Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2023 amend the earlier notification by substituting "30th day of June, 2023" with "31st day of August, 2023". The amendment is made under section 128 of the Uttarakhand Goods and Services Tax Act, 2017 on the recommendation of the Council, and is deemed to have come into force with effect from 30th day of June, 2023.
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