Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017. Sr. No. 3(vi)

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..... ipur Dated : 15.10.2019 To, Special Commissioner Additional Commissioners/ Joint Commissioners/Deputy Commissioners/ Assistant Commissioner/State Tax Officers/ State Tax, Chhattisgarh (All) …………………………………………. Madam/Sir, Subject : Clarification on the effective date of expla .....

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..... issues. 2. The matter has been examined. Section 11(3) of CGGST Act provides that the Government may insert an explanation in any notification issued under section 11, for the purpose of clarifying its scope or applicability, at any time within one year of issue of the notification and every such explanation shall have effect as if it had always been the part of the first such notification. 3. A .....

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..... 17, that is 21.09. 2017. The line in notification No. 17/2018-STR dated 26.07.2018 which states that the notification shall come into effect from 27.07.2017 does not alter the operation of the notification in terms of Section 11 (3) as explained in para 3 above. 5. Difficulty or suggestions, if any, may please be brought into the notice of this office. (Reena Babasaheb Kangale) Commissioner, S .....

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