Amendment status not verified — confirm the current text below against the official source.
section 138 "Provided that where the registered person fails to furnish a valid return within sixty days of the service of the assessment order under sub-section (1), he may furnish the same within a further period of sixty days on payment of an additional iate fee of one hundred rupees for each day of delay beyond sixty days of the service of the said assessment order and in case he furnishes valid return within such extended period, the said assessment order shall be deemed to have been withdrawn, but the liability to pay interest under sub-section (1) of section 50 or to pay late fee under section 47 shall continue”. In the Principal Act, in-section 109, the following section shall be substituted,namely:- "109. Subject to the provisions of this Chapter, the Goods Constitution and Services Tax Tribunal constituted under the Central of Appellate Goods and Services Tax Act, 2017 shall be the Appellate ~ Tribunal and Tribunai for hearing appeals against the orders passed by ~ Benches the Appellate Authority or the Revisional Authority under ~ thereof: this Act. In the principal Act, Section 110 and 114 shall be omitted. In the Principal Act, in section 117,- (a) in sub-section (1), for the words "State Bench or Area Benches”, the words "State Benches" shall be substituted; (b) insub-section(5), in dauses (a) and (b), for the words "State Bench or Area Benches", the words “State Benches" shall be substituted. In the Principal Act, in section 118, in sub-section (1), in clause (a), for the words “National Bench or Regional Bench”, the words "Principal Bench" shalf be substituted. In the Principal Act, in section 119,- (a) for the words "National or Regional Benches", the words "Principal Bench" shall be substituted; (b) for the words "State Bench or Area Benches", the words "State Benches" shall be substituted. In the Principal Act, in section 122, after sub-section (1A), the following sub-section shall be inserted, namely:- "{1B) Any electronic commerce operator who- (i) allows a supply of goods or services or both through it by an unregistered person other than a person exempted from registration by a notification issued under this Act to make such supply; (ii) allows an inter-State supply of goods or services or both through it by a person who is not eligible to make such inter-State supply; or (iif) fails to furnish the correct details in the statement to be furnished under sub-section (4) of section 52 of any outward supply of goods effected through it by a person exempted from obtaining registration under this Act, shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent to the amount of tax involved had such supply been made by a registered person other than a person paying tax under section 10, whichever is higher". In the Principal Act, in section 132, in sub-section (1),~ (a) clauses {g), (j) and (k) shall be omitted; {b) inclause (l), for the words, brackets and letters "clauses (a) to (k)", the words, brackets and letters "clauses (a) to (f) and clauses (h) and (i)" shall be substituted; {¢) inclause (iii), for the words "any other offence", the words, brackets and letter” an offence specified in clause (b)," shall be substituted; (d) inclause (iv), the words, brackets and letters “or clause (g) or clause (J)" shall be omitted. In the Principal Act, in section 138,- (a) insub-section (1), in the first proviso,- (i) for clause (a), the following clause shall be substituted, namely:- The Arunachai Pradesh Extraordinary Gazette, September 29, 2023 5 24, 2