Amendment status not verified — confirm the current text below against the official source.
In section 52 ofthe principal Act,- (1)in sub-section(4), the following provisos shall be inserted, namely:- “Provided that the Commissioner may,for reasons to be recorded in writing, by notification, extendthe time limit for furnishing the Statementfor such class ofregistered personsas maybe specified therein: Provided furtherthat any extensionoftime limit notified bythe Commissioner ofCentral Tax shall be deemed to be notified bythe Commissioner.”, - (2) in sub-section (5), the following provisos shall be inserted, namely:- “Provided that the Commissioner may, on the recommendations of the Council and forreasonsto be recorded in writing, bynotification, extend the time limit for furnishing the annual statement for such class ofregistered persons as maybe specified therein; _ Provided further that any extension oftime limit notified by the Commissioner ofCentral Tax shall be deemed to be notified by the Commissioner.”. :