Deadline extension: notification date substituted and given retrospective effect to the original commencement date. Amendment substitutes the earlier specified cutoff date in G.O.Ms No.120 with a later date under powers of Section 148 of the Telangana Goods and Services Tax Act, 2017, on the GST Council's recommendation, and provides that the notification is deemed to have come into force from the original earlier date, thereby creating retrospective effect for the substituted date wording.
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Deadline extension: notification date substituted and given retrospective effect to the original commencement date.
Amendment substitutes the earlier specified cutoff date in G.O.Ms No.120 with a later date under powers of Section 148 of the Telangana Goods and Services Tax Act, 2017, on the GST Council's recommendation, and provides that the notification is deemed to have come into force from the original earlier date, thereby creating retrospective effect for the substituted date wording.
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