TMI BlogFurnishing details of outward supplies.X X X X Extracts X X X X X X X X Extracts X X X X ..... nd restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies ] : 4 [ **** ] 5 [ Provided that ] the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing such details for such class of taxable persons as may be specified therein: 6 [ Provided further that ] any extension of time limit notified by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be notified by the Commissioner. 7 [ **** ] (3) Any registered person, who has furnished the details under sub-section (1) for any tax period 8 [ **** ] , shall, upon discovery of any error or omission therein, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls of outward supplies for one or more previous tax periods. ] 11 [ (5) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies for a tax period under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said details. ] Explanation. For the purposes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the seventeenth day, but not before the fifteenth day, of the month succeeding the tax period and the details furnished by him under sub-section (1) shall stand amended accordingly. 8. Omitted vide Finance Act, 2022 w.e.f. 01-10-2022 before it was read as, and which have remained unmatched under section 42 or section 43 9. Substituted vide Finance Act, 2022 w.e.f. 01-10-2022 before it was read as, furnishing of the return under section 39 for the month of September 10. Inserted vide Finance Act, 2022 w.e.f. 01-10-2022 11. Inserted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-10-2023 - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations ..... X X X X Extracts X X X X X X X X Extracts X X X X
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