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Deadline extension for a GST notification extends the compliance period and applies retrospectively from the prior effective date. The amendment substitutes the proviso date in Notification No. F.1.11(91)-TAX/GST/2023, replacing '30th day of June, 2023' with '31st day of August, 2023,' issued under section 128 of the Tripura State GST Act on the Council's recommendation and is deemed to have come into force with effect from the 30th day of June, 2023.
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Provisions expressly mentioned in the judgment/order text.
Deadline extension for a GST notification extends the compliance period and applies retrospectively from the prior effective date.
The amendment substitutes the proviso date in Notification No. F.1.11(91)-TAX/GST/2023, replacing "30th day of June, 2023" with "31st day of August, 2023," issued under section 128 of the Tripura State GST Act on the Council's recommendation and is deemed to have come into force with effect from the 30th day of June, 2023.
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