Delhi HC: Mere Consumption of Alcohol Daily Doesn’t Make Person Alcoholic  ||  Bom. HC: Epilepsy Not a Ground to Seek Divorce  ||  Pat. HC: Imperative on Trial Court to Ascertain Age of Victim Upon Challenge by Accused  ||  SC: Student Can’t Participate in 2022 NEET Counselling Based on 2019 Results  ||  Kar. HC: Continuing in Service After Expiry of Probation Period Doesn't Imply Automatic Confirmation  ||  JKL HC: Offences Under PoC Act can be Invoked Against Person Discharging Public Duty  ||  SC: Automatic Vacation of Stay After Six Months Requires Re-Consideration  ||  SC: Disclosure Made to Settlement Commission Needn't be Something that Wasn’t Discovered by AO  ||  Tel. HC Stay GO Which Regularized Notarized Documents of Non-Agricultural Urban Land Sales  ||  Cal. HC: There Must be a Balance Between Religious Freedom U/A 30 and Overwhelming Public Interest    

Amendment in the notification of Ministry of Finance (Department of Revenue), No. 83/2020 - Central Tax, dated the 10th November, 2020- (Ministry of Finance ) (13 Dec 2022)

MANU/CGST/0026/2022

Goods and Services Tax

In exercise of the powers conferred by the proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 83/2020 - Central Tax, dated the 10th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 699(E), dated the 10th November, 2020, namely: -

In the said notification, after the second proviso, the following proviso shall be inserted, namely:-

"Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the tax period November, 2022, for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nagapattinam, Mayiladuthurai and Thanjavur in the State of Tamil Nadu, shall be extended till the thirteenth day of the month succeeding the said tax period.".

Tags : AMENDMENT   NOTIFICATION   CENTRAL TAX  

Share :        

Disclaimer | Copyright 2023 - All Rights Reserved