Section 147 - Amendment of section 56. - Finance Act, 2023

Amendment of section 56. 147 . In section 56 of the Central Goods and Services Tax Act, for the words from the date immediately after the expiry of sixty days from the date of receipt of application under the said sub-section till the date of refund of such tax , the words for the period of delay beyond sixty days from the date of receipt of such application till the date of refund of such tax, to be computed in such manner and subject to such conditions and restrictions as may be prescribed shall be substituted.