Amendment status not verified — confirm the current text below against the official source.
or section 143 Jn the principal Act, in section 52, in sub-section (9), for the word and figures "section JT', the words and figures "section 37 or section 39" shall be substituted. In the principal Act, in section 54. - (I) in sub-section (8), in clause (a), for the words "~cro-rated supplies·', the words ''export" and "exports" shall respectively be substituted; (2) in the F.xplanation, in clause (2), (a) in sub-clause (c). in item (i). after the words "foreign exchange", the word~ "or in lndia.n rupees wherever permitted by the Reserve Rank of India" sbaJl be inserted: (b) for sub-clause (e), the.· follO\\ing sub-clause shall bt: substituted. namcl): "'(c) m the case of refund or unmilise<l inpuc ta>- credit under clause (ii) or the first proviso to sub-section (3), the due date for furnjshing of return under section 39 for the period in which such claim for refund arises;". In the principaJ Act. in section 79. in sub-section (4). for 1he punctuation mark .. .''. the punctuation mark ~·:" shall be substitukd and thereafter the following new bxplanation shall be inserted, namely· "bxplanation. -· For the purposes of tJ1is section, the word person shall include "distinct persons" as referred to in sub-section (4) or, as the case may be, sub-section ( 5 l or section 25 :·. In the prindpal Act, in ~cl1on I 07. in sub-section (6). in clause (hl. after the words "arising from the -;aid orc.lcr, ... the \\Ords "subject to Cl maximum of twenty-five crore rupees." shall be insencd. [n the principal Act, in section 11 2. in sub-section (8). in clause (b), after the words "arising from the s<:1id order," the words ·'subject to a maximum of fifty crore rupees," shall be inserted. In the principal Act. in section 129, in sub-section t6), for thc words "seYcn days" occurring at both the places. the word~ '"fourteen days" shall be substituted. ln the principal Act, in section 143. in sub-section (l). in clause (b), in sub-clause (ii), for the punctuarion mark ·• .", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be in~crted, namely: ·· "Provided further that the period of one year and three years may, on sufficient cause being shown,., be extended by the THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 3525 A.,end.ment