Section 142 - Amendment of section 37. - Finance Act, 2023

..... Amendment of section 37. 142 . In section 37 of the Central Goods and Services Tax Act, after sub-section (4), the following sub-section shall be inserted, namely: (5) A registered person shall not be allowed to furnish the details of outward supplie .....

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Section 142 - Amendment of section 37. - Finance Act, 2023

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