Extension of deadline for GST notification compliance, substituting the earlier cutoff and made retroactively effective.
The amendment substitutes the previously stated cutoff date in the earlier GST notification with a later date, thereby extending the prescribed deadline for compliance. It further declares that the amended notification shall be deemed to have come into force from the original cutoff date specified in the prior notification.

Extension of compliance deadline: statutory notification substitutes the earlier deadline with a later one and makes it retroactive.
Amendment substitutes the date in the seventh proviso of the earlier notification, replacing the originally specified deadline with a later deadline; made under section 128 and deemed to have come into force from the earlier specified date, the amendment solely alters the operative deadline in that proviso.

Exemption from taxation for transfers to fund management entities following fund relocation, subject to continuity of shareholding.
Exemption from taxation applies where movable property consisting of shares, units or interests in the resultant fund is received by the fund management entity in lieu of shares, units or interests held by the investment manager entity in the original fund pursuant to relocation, provided that not less than ninety per cent of shares or units or interest in the fund management entity of the resultant fund are held by the same persons in the same proportion as in the investment manager entity of the original fund, and not less than ninety per cent of the aggregate of shares or units or interest in the investment manager entity of the original fund was so held.

One Time Settlement Scheme waives interest and penalty on old tax dues upon full principal payment.
Approval was granted to implement the One Time Settlement Scheme, 2023-24 in Uttarakhand for waiver of interest and penalty on old outstanding dues. The scheme applies to dues created up to 31 March 2023 under the specified tax enactments and operates from 1 July 2023 to 30 September 2023, with power to extend it for a further three months. Full waiver is available only on deposit of the entire principal outstanding amount, irrespective of the amount involved.

Exemption for non-resident derivative income restricted to transactions with IFSC offshore banking units and not through permanent establishment.
Rule 21AK limits the exemption for income of non-residents from transfer or distribution of non-deliverable forwards, offshore derivative instruments and over-the-counter derivatives to transactions entered into with an IFSC offshore banking unit holding a valid registration certificate and not entered into through or on behalf of the non-resident's permanent establishment. Concurrently, Rule 114AAB defines "specified fund" as AIFs registered as Category I or II or funds regulated under IFSC fund management regulations located in an IFSC, and reporting forms are revised to require certification and specified annexure details for claiming deductions under the relevant provision.

Extension of deadline under State GST notification postpones earlier compliance date to a subsequently specified date.
Amendment substitutes the prescribed date in Notification No. 8/2023 State Tax with a newly specified date by Notification No. 26/2023 State Tax; the substitution of the words, letter and figure of the earlier date with the new date is the operative mechanism. The notification states the amendment shall be deemed to have come into force retrospectively from the earlier specified date, fixing the effective commencement of the substituted deadline for all purposes of the principal notification.

Extension of deadline: notification date substituted to 31st August, with effect deemed from 30th June.
Amendment replaces the date "30th day of June, 2023" in Notification No. 08/2023-State Tax with "31st day of August, 2023" and declares the notification shall be deemed to have come into force from the 30th day of June, 2023.

Waiver of late fee for GSTR-10 non filers extended; filing deadline moved and deemed effective from earlier date.
Waiver of the late fee under section 47 for GSTR 10 non filers is extended by substituting the earlier deadline with a later date, thereby expanding the amnesty period; the amendment is deemed to have come into force from the earlier deadline date.

Extension of deadline: proviso date in state GST notification extended and made retroactively effective by amendment.
Power under section 128 of the Meghalaya Goods and Services Tax Act, 2017 is used to amend Notification No. 7/2023 State Tax by substituting the proviso date from the thirtieth day of June to a later day in August, and the amendment is deemed to have come into force with effect from the thirtieth day of June, 2023.

Extension of deadline: the proviso date in the State GST notification is extended to 31st August, 2023.
The amendment substitutes the proviso date in Notification No. 07/2023-State Tax, changing the proviso deadline from the 30th day of June, 2023 to the 31st day of August, 2023, and declares that the notification shall be deemed to have come into force with effect from the 30th day of June, 2023.

Extension of Amnesty for delayed annual GST returns expands the filing window and is made retroactively effective.
The proviso in Notification No. 07/2023-Central Tax is amended to substitute the earlier cutoff date with a later date, thereby extending the filing window for delayed annual returns (GSTR 9) and expanding the amnesty-like relief. The amendment is deemed retroactively effective from the original cutoff date and is issued under the power conferred by section 128 of the Central Goods and Services Tax Act, 2017.

Extension of GST compliance deadline by statutory amendment, with the substitution given retrospective effect to the prior effective date.
Amendment substitutes the cutoff date in Notification No. 6/2023 State Tax, extending the operative compliance timeline under that notification. It is issued under the statutory power conferred by section 148 of the Meghalaya GST Act and expressly provides that the amendment shall be deemed to have come into force with effect from the original cutoff date specified in the earlier notification.

Amendment of notification deadline extends the stipulated date to 31st August while remaining effective from 30th June.
The amendment replaces the words, letter and figure "30th day of June, 2023" in Notification No. 06/2023 State Tax with "31st day of August, 2023". The notification further provides that it shall be deemed to have come into force with effect from the 30th day of June, 2023.

Amnesty scheme deadline extended for deemed withdrawal of assessment orders, preserving the notification's retrospective effective date.
The amendment substitutes the earlier cut-off date in the principal notification with a later cut-off date for the amnesty scheme concerning deemed withdrawal of assessment orders, enacted under the exercise of statutory rule-making powers. The notification is declared to be deemed to have come into force from the earlier cut-off date specified in the principal notification, preserving retrospective commencement for the amendment's operative effect.

Extension of statutory deadline: amends prior notification to extend effective date and deem retrospective commencement.
Amendment under section 148 substitutes the earlier cut-off date in Notification No. 3/2023-State Tax with a later date, thereby extending the period of applicability of that notification; the amendment is expressly deemed to have come into force from the original earlier date, preserving retrospective effect and referencing the principal notification published in the Gazette.

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.

Extension of time limit for revocation of cancelled GST registration grants an enlarged window to file reinstatement applications.
Amendment replaces the earlier prescribed deadline for filing applications for revocation of cancelled GST registration with a later deadline, thereby extending the period for eligible persons to apply. The amendment operates by substituting the date specified in the principal notification and is declared to have retrospective effect from the earlier deadline, formalizing the extended filing window under the statutory power to amend prior notifications.

Extension of statutory deadline: deadline for compliance under State GST notification extended and retrospective commencement maintained.
The State government amends a prior GST notification by substituting a later deadline in the seventh proviso, extending the operative timeline for compliance, and declares the amendment to have retrospective effect from the original earlier commencement date.

Extension of deadline under state GST notification extends compliance timeline, with the amendment given retrospective effect.
Amendment substitutes the date in the seventh proviso of Notification No. 73/2017-State Tax to extend the prescribed deadline, and declares the substitution to be deemed effective retrospectively from the earlier deadline date.

Amnesty extension for GSTR-4 nonfilers: filing deadline extended to 31st August, effective retroactively from June.
The Central Government amends the principal Central Tax notification by substituting the deadline in the relevant proviso to extend the amnesty for GSTR 4 nonfilers, and declares the amendment to be deemed to have come into force from the earlier specified date, thereby giving the extended deadline retrospective effect.