Amendment status not verified — confirm the current text below against the official source.
Amendment of section 54.- In section 54 of the principal Act,- (1) in sub-section (8), in clause (a), for the words “zero-rated supplies”, the words “export” and “exports” shall respectively be substituted; (2) in the Explanation, in clause (2),–– 14 िबहार गजट (असाधारण), 10 fnlEcj 2018 (a) in sub-clause (c), in item (i), after the words “foreign exchange”, the words “or in Indian rupees wherever permitted by the Reserve Bank of India” shall be inserted; (b) for sub-clause (e), the following sub-clause shall be substituted, namely:–– “(e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises;”.