https://www.taxtmi.com/notifications?id=136311 The amendment to the sixth proviso to rule 46 replaces the reference to "a financial year" with "any preceding financial year from 2017-18 onwards", and substitutes the earlier October date with the "1st day of December", thereby expanding the temporal scope to include prior years from 2017-18 and deferring the operative compliance date to December. en-us Wed, 30 Sep 2020 00:00:00 +0530 Mon, 09 Aug 2021 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136311 The amendment to the sixth proviso to rule 46 replaces the reference to "a financial year" with "any preceding financial year from 2017-18 onwards", and substitutes the earlier October date with the "1st day of December", thereby expanding the temporal scope to include prior years from 2017-18 and deferring the operative compliance date to December. Notifications GST - States Wed, 30 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136311