Amendment of section 54

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 23 . 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; .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises; . - - statute, statutory provisions legislation, law, ena .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X