Retrospective amendment under Assam GST substitutes the relevant date in an earlier notification and applies it from June 2023. Amendment made to the Assam GST notification by substituting the date '30th day of June, 2023' with '31st day of August, 2023' in the earlier notification dated 6 September 2024. Issued under section 128 of the Assam Goods and Services Tax Act, 2017 on the Council's recommendations, the amendment was given retrospective effect from 30 June 2023, so the substituted date is deemed to have operated from that date.
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Provisions expressly mentioned in the judgment/order text.
Retrospective amendment under Assam GST substitutes the relevant date in an earlier notification and applies it from June 2023.
Amendment made to the Assam GST notification by substituting the date "30th day of June, 2023" with "31st day of August, 2023" in the earlier notification dated 6 September 2024. Issued under section 128 of the Assam Goods and Services Tax Act, 2017 on the Council's recommendations, the amendment was given retrospective effect from 30 June 2023, so the substituted date is deemed to have operated from that date.
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