https://www.taxtmi.com/notifications?id=134366 Amendment broadens the original notification's scope by substituting the phrase limiting applicability to "a financial year" with any preceding financial year from 2017-18 onwards, enabling retrospective reference; and by inserting "or for exports" after the phrase concerning supplies "to a registered person", thereby extending the provision to include export supplies as well as supplies to registered persons. en-us Wed, 14 Oct 2020 00:00:00 +0530 Fri, 16 Oct 2020 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134366 Amendment broadens the original notification's scope by substituting the phrase limiting applicability to "a financial year" with any preceding financial year from 2017-18 onwards, enabling retrospective reference; and by inserting "or for exports" after the phrase concerning supplies "to a registered person", thereby extending the provision to include export supplies as well as supplies to registered persons. Notifications GST - States Wed, 14 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134366