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    <description>The notification amends a prior GST notification to substitute &quot;a financial year&quot; with &quot;any preceding financial year from 2017-18 onwards&quot;, allowing application to earlier fiscal periods, and to insert &quot;or for exports&quot; after references to supplies &quot;to a registered person&quot;, thereby extending the notification&#039;s applicability to export transactions.</description>
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      <description>The notification amends a prior GST notification to substitute &quot;a financial year&quot; with &quot;any preceding financial year from 2017-18 onwards&quot;, allowing application to earlier fiscal periods, and to insert &quot;or for exports&quot; after references to supplies &quot;to a registered person&quot;, thereby extending the notification&#039;s applicability to export transactions.</description>
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