Extension of GST compliance deadline by statutory amendment, with the substitution given retrospective effect to the prior effective date. Amendment substitutes the cutoff date in Notification No. 6/2023 State Tax, extending the operative compliance timeline under that notification. It is issued under the statutory power conferred by section 148 of the Meghalaya GST Act and expressly provides that the amendment shall be deemed to have come into force with effect from the original cutoff date specified in the earlier notification.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST compliance deadline by statutory amendment, with the substitution given retrospective effect to the prior effective date.
Amendment substitutes the cutoff date in Notification No. 6/2023 State Tax, extending the operative compliance timeline under that notification. It is issued under the statutory power conferred by section 148 of the Meghalaya GST Act and expressly provides that the amendment shall be deemed to have come into force with effect from the original cutoff date specified in the earlier notification.
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