Administrative amendment to GST circle allocation alters specified circles and applies retrospectively under SGST rules. The Commissioner has amended the prior commercial taxes notification by inserting 'Patliputra Circle' after 'Patna North Circle' for serial no. 21 and inserting ', Patna Special Circle' after 'Patna West Circle' for serial no. 22; the amendment is made under powers granted by the state GST rules and is effective from the earlier notification's stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Administrative amendment to GST circle allocation alters specified circles and applies retrospectively under SGST rules.
The Commissioner has amended the prior commercial taxes notification by inserting "Patliputra Circle" after "Patna North Circle" for serial no. 21 and inserting ", Patna Special Circle" after "Patna West Circle" for serial no. 22; the amendment is made under powers granted by the state GST rules and is effective from the earlier notification's stated commencement date.
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