Section 100 - Amendment of section 16 - Finance Act, 2022

Central Goods and Services Tax Amendment of section 16 100 . In the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the Central Goods and Services Tax Act), in section 16, (a) in sub-section (2), (i) after clause (b), the following clause shall be inserted, namely: (ba) the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted; ; (ii) in clause (c), the words, figures and letter or section 43A shall be omitted; (b) in sub-section (4), for the words and figures due date of furnishing of the return under section 39 for the month of September , the words thirtieth day of November shall be substituted.