Amendment status not verified — confirm the current text below against the official source.
In the principal Act, in section 44, in sub-section (1),the following provisosshall be inserted, namely:- “Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by " gotification, extend the timelimit for furnishing the annual return: for such class oftégistered persons as may be specified therein: Provided further that any extension oftimelimit notified by the Commissioner ofCentral Tax shall be deemedto be notified by the Commissioner.”.