Amendment status not verified — confirm the current text below against the official source.
(1) The Government may require the assesses to file returns, forms and other statements to be submitted by him under this Act and make the payment of tax, fee or other amounts due under this Act, electronically through the official website of the [State Goods and Services Tax Department]. (2) Notwithstanding anything contained in section 92, the [Commissioner of State Tax] may, for the purpose of implementation of electronic filing of returns, forms and other statements or electronic payment of tax, fee or other amounts, by notification in the gazette, make suitable modifications in the forms prescribed under this Act and make necessary changes in the manner of submission and authentication of such returns forms and other statements, The modifications or changes so made shall be published in the website of the [State Goods and Services Tax Department] also and in such other manner as the [Commissioner of State Tax] may deem fit Substituted by ACT 17 OF 2023 published in K.G.Ext. No. 1170, dt. 28/03/2023 (w.e.f. 28/03/2023). Prior to the Substitution it read as "Commercial Taxes Department" Substituted by ACT 17 OF 2023 published in K.G.Ext. No. 1170, dt. 28/03/2023 (w.e.f. 28/03/2023). Prior to the Substitution it read as "Commissioner" Substituted by ACT 17 OF 2023 published in K.G.Ext. No. 1170, dt. 28/03/2023 (w.e.f. 28/03/2023). Prior to the Substitution it read as "Commercial Taxes Department"