GST notification amendment extends the specified date and gives the substitution retrospective effect from the earlier date. Amendment under the Uttarakhand Goods and Services Tax Act, 2017 substitutes the date '30th day of June, 2023' in the specified notification with '31st day of August, 2023'. The amendment is made in exercise of the power under section 148 on the recommendation of the Council and is expressed to be in public interest. The notification also provides that the amendment shall be deemed to have come into force with effect from 30th day of June, 2023, giving the substituted date retrospective effect from that date.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment extends the specified date and gives the substitution retrospective effect from the earlier date.
Amendment under the Uttarakhand Goods and Services Tax Act, 2017 substitutes the date "30th day of June, 2023" in the specified notification with "31st day of August, 2023". The amendment is made in exercise of the power under section 148 on the recommendation of the Council and is expressed to be in public interest. The notification also provides that the amendment shall be deemed to have come into force with effect from 30th day of June, 2023, giving the substituted date retrospective effect from that date.
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