Commencement of GST amendment provisions: specified rule provisions notified as coming into force and deemed earlier issued. Notification under sub rule (2) of rule 1 of the Assam Goods and Services Tax (Eighth Amendment) Rules, 2021 notifies 1 January 2022 as the date on which the specified provisions (rule 10A, rule 10B, clause (i) of rule 89 and rule 96 as listed in the amendment) shall come into force, and states the notification is deemed to have been issued on 21 December 2021.
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.
Commencement of GST amendment provisions: specified rule provisions notified as coming into force and deemed earlier issued.
Notification under sub rule (2) of rule 1 of the Assam Goods and Services Tax (Eighth Amendment) Rules, 2021 notifies 1 January 2022 as the date on which the specified provisions (rule 10A, rule 10B, clause (i) of rule 89 and rule 96 as listed in the amendment) shall come into force, and states the notification is deemed to have been issued on 21 December 2021.
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