Commencement of Assam GST amendment provisions notified with staggered effective dates for different sections. Commencement of the Assam Goods and Services Tax (Amendment) Act, 2023 is notified by appointing different effective dates for its provisions. Sections 2 to 22, other than sections 14 to 18, are brought into force from 1 October 2023, while sections 14 to 18 are brought into force from 1 August 2023, in exercise of the power to specify the date of commencement on the recommendation of the Council.
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Provisions expressly mentioned in the judgment/order text.
Commencement of Assam GST amendment provisions notified with staggered effective dates for different sections.
Commencement of the Assam Goods and Services Tax (Amendment) Act, 2023 is notified by appointing different effective dates for its provisions. Sections 2 to 22, other than sections 14 to 18, are brought into force from 1 October 2023, while sections 14 to 18 are brought into force from 1 August 2023, in exercise of the power to specify the date of commencement on the recommendation of the Council.
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