Amendment status not verified — confirm the current text below against the official source.
in section 54 of the principal Act.— (a) in sub-section (8). in clause (a), for the words "zero-rated supplies", the words "export" and "exports" shall respectively be substituted: 45 (4) in the Explanation, in clause (2).— insertion of new 5eCt1016 49A and 498 tIajht,Om of ,nDti* (** cccdit subjeci to cenain conditions Order of uLIil%i)Ofl of input ax Credit Amendment ofscction 52 Amendment of section 54. 104 The Nagaland Gazette, Part-V 15, November, 2018 (1) in sub-clause (c), in item (1), after the words 'foreign exchange", the words "or in Indian rupees wherever permitted by the Reserve Bank of India" shall be inserted; (ii) for sub-clause (e), the following sub-clause shall be substituted, namely:— . "fr) 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 petted In which such claim for refund arises:".