Extension of deadline: notification timeline extended with deemed retrospective effect under statutory amending power. The amendment replaces the original deadline in Notification No. 03/2023-State Tax with a later date, extending the operative cut-off for the specified obligation under the State GST framework; it is made under the State's statutory amending authority and is declared to have deemed retrospective commencement from the original earlier date, preserving the notification's regulatory effect from that earlier date.
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Extension of deadline: notification timeline extended with deemed retrospective effect under statutory amending power.
The amendment replaces the original deadline in Notification No. 03/2023-State Tax with a later date, extending the operative cut-off for the specified obligation under the State GST framework; it is made under the State's statutory amending authority and is declared to have deemed retrospective commencement from the original earlier date, preserving the notification's regulatory effect from that earlier date.
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