TMI BlogAmendment of section 44.X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Goods and Services Tax Act, in sub-section (1), the following provisos shall be inserted, namely:- Provided that the Commissioner may, on the recommendations of the Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Clause 97 of the Bill seeks to amend section 44 of the Central Goods and Services Tax Act so as to empower the Commissioner to extend the due date for furnishing Annual return and reconc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|