Deadline extension in GST notification extends compliance period to late August and is made effective from end of June. Amendment substitutes the deadline in the seventh proviso of Notification No. 73/2017 State Tax, extending the period fixed for the relevant regulatory purpose and thereby altering the timeline for affected taxpayers. The notification declares that the amendment shall be deemed to have come into force from the original deadline day, making the substituted deadline operative from that earlier date.
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Provisions expressly mentioned in the judgment/order text.
Deadline extension in GST notification extends compliance period to late August and is made effective from end of June.
Amendment substitutes the deadline in the seventh proviso of Notification No. 73/2017 State Tax, extending the period fixed for the relevant regulatory purpose and thereby altering the timeline for affected taxpayers. The notification declares that the amendment shall be deemed to have come into force from the original deadline day, making the substituted deadline operative from that earlier date.
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