https://www.taxtmi.com/forum/issue?id=119362 Amendment or omission of sub rule 96(10) is to operate prospectively; advisory responses treat implementation as effective only from the amendment date. Stakeholders may consider challenging past application of the provision as ultra vires. Circular No. 233/27/2024 GST is cited as relevant administrative guidance. The replies are individual non professional views and not formal legal advice. en-us Thu, 17 Oct 2024 14:34:33 +0530 Fri, 24 Jan 2025 10:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119362 Amendment or omission of sub rule 96(10) is to operate prospectively; advisory responses treat implementation as effective only from the amendment date. Stakeholders may consider challenging past application of the provision as ultra vires. Circular No. 233/27/2024 GST is cited as relevant administrative guidance. The replies are individual non professional views and not formal legal advice. Discussion-Forum GST Thu, 17 Oct 2024 14:34:33 +0530 https://www.taxtmi.com/forum/issue?id=119362