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        Case ID :
        GST - States

        Amendment in Notification No. 22279-FIN-CT1-TAX-0005/2023, dated the 7th August, 2023 - 27442-FIN-CT1-TAX-0005/2023 - Orissa SGST

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        Effective date amendment: notification inserts a specified commencement date for a special GST procedure, with retrospective effect. Amendment under section 164 inserts the words 'with effect from 1st day of January 2024' after 'hereby notifies the following special procedure to be followed' and before 'by a registered person', and declares that insertion to be deemed effective from 31st July, 2023.
                          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.

                                Effective date amendment: notification inserts a specified commencement date for a special GST procedure, with retrospective effect.

                                Amendment under section 164 inserts the words "with effect from 1st day of January 2024" after "hereby notifies the following special procedure to be followed" and before "by a registered person", and declares that insertion to be deemed effective from 31st July, 2023.


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