https://www.taxtmi.com/article/detailed?id=12067 A notification is a formal instrument published in the Official Gazette to announce tax changes, exemptions, rates or amendments; the operative act is the Gazette's availability to the public rather than mere printing. Conditions in notifications must be capable of compliance. To ascertain a notification's effective date two prerequisites are mandatory: publication in the Official Gazette and availability to the public on the date of issue. Curative notifications aimed at mitigating hardship are construed liberally and may be read retrospectively. en-us Fri, 24 Nov 2023 09:57:56 +0530 Fri, 24 Nov 2023 09:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12067 A notification is a formal instrument published in the Official Gazette to announce tax changes, exemptions, rates or amendments; the operative act is the Gazette's availability to the public rather than mere printing. Conditions in notifications must be capable of compliance. To ascertain a notification's effective date two prerequisites are mandatory: publication in the Official Gazette and availability to the public on the date of issue. Curative notifications aimed at mitigating hardship are construed liberally and may be read retrospectively. Articles Goods and Services Tax - GST Fri, 24 Nov 2023 09:57:56 +0530 https://www.taxtmi.com/article/detailed?id=12067