Amendment status not verified — confirm the current text below against the official source.
(2) in sub-section (I), in clause ( c ), for the punctuation mark ". ", the punctuation mark ":" shall be substituted and thereafter, the following new proviso shall be inserted, namely: - "Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed."; (3) in sub-section (2), in the proviso, for the punctuation mark".", the punctuation mark '':" shall be substituted and thereafter the following new proviso shall be inserted, namely: -- "Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed.". In the principal Act, in section 34, (I) in sub-section (I), - (a) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shaJI be substituted; (b) for the words "a credit note", the words "one or more credit notes for supplies made in a financial year" shall be substituted; (2) in sub-section (3), - (a) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be subs6tutcd; {b) for the words ·'a dchit note .. , the words "one or more debit note~ for supplies made in a financial year" shall be substituted. In the principal Act, in section 15, in sub-section (5). for the punctuation mark ".''. the pm1ctuation mark ":" shall be sub~tituted and thereafter the following new proviso shall be inserted, namely: "Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a Stale Government or a local authority, whose books of account an.: subject to audit by the Comptroller and Auditor-General of India or an auditor 3ppoimed for auditing the accounts of local authorities under any law for the time being in force.'·. In th~ principal Act. in section 39, (I) in sub-section (I). - THEASSAM GAZEITE, EXTRAORDINARY, OCTOBER 24, 2018 3521 Insert ion of J 8. new section 43A (a) for the won.ls "in such form and manner as may be prescribed'', the word.<> ·'in such form. manner and within such time as may be prescribed'' "hall b~ substituted; (b) the words .. on or before the 1wcncicth day of the month su<.:ceeding such calendar month or part thereof' shall b<: omitted~ (c) for the punctuation mark ·':'. the punctuation mark ":'' shall be substituted and thereafter the following nc\.1, proviso shall be inserted. namely: - "Provided that the Government may. on the recommendations of the Council, notify certain class<..-s of registered persons who shall furnish return for every quarter or part thereof, subject to sucb conditions and safeguards as may he specified therein."; ( 2) in sub secticin {7). for the punctuation mark ". ". the punctuation mark ": .. shall he -;ubstituted and thereafter the following new proviso shall h1.: tns<:rtcd. namely: - "Provided tha1 the GO\<::mment may, on the recommendations of the Council, notify cert<:iin cla-;sl!s of registered persons wh\) shall pay to che (iovcmmcnt the tax due or part thereof as per the return Oil or before the last date on which he is required to furnish su<.:h return. subject to such conditions and safeguards as may be specified lhercin ''. (3) in sub-section (9), - (a) for the words "in the rctum t(l bi:! furnished for the month or quarter during \vhich such omissiou or incorrect particulars an.: noticed", the words "in such form and manner as ma~ he prcs~ribed'' shall be substituteJ; (b) in the proviso, for the words "the end of the financial year". the words "the end of the financial year to which such details pertain" shall be substituted. In the principal Act, after section 43. the following new section shall be inserted, namely: -- " Procedure 43A.( J) Notwithstanding anything contained in sub- for section (2) of section 16, section 37 or section furnishing return !Ind availing input tax credit