Amendment status not verified — confirm the current text below against the official source.
In Section 37 of the principal Act,— (a) for sub-section (1), the following sub-section shall be substituted, namely:— “(1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of Section 10 or Section 51 or Section 52, shall furnish, electronically, subject to such conditions and restrictions and in such form and manner as may be prescribed, the details of outward supplies of goods or services or both effected during a tax period on or before the tenth day of the month succeeding the said tax period and such details shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies: Short title and commencement. Amendment of Section 16. Amendment of Section 29. Amendment of Section M4. Amendment of Section 37. 1072 (10) TeaTWE terta, fear 30 Teal 2022 Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing such details for such class of taxable persons as may be specified therein: Provided further that any extension of time limit noticed by the Commissioner of Central tax shall be deemed to be notified by the Commissioner, (b) sub-section (2) shall be deleted; (c) in sub-section (3),— @) the words and figures “and which have remained unmatched under Section 42 or Section 43” shall be omitted; (ii) in the first proviso, for the words and figures “furnishing of the return under Section 39 for the month of September”, the words “the thirtieth day of November” shall be substituted; (d) after sub-section (3), the following new sub-section shall be inserted, namely:— “(4) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies under sub-section (1), even if he has not furnished the details of outward supplies for one or more previous tax periods.”. Substitution of