{"act":{"id":"finance-act-2021","short_title":"The Finance Act, 2021","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2021-2022.","act_number":null,"act_year":2021,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":180,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2021/"},"unit":"section","section":{"number":"114","heading":"Amendment of section 75","text":"Amendment of section 75. 114. In section 75 of the Central Goods and Services Tax Act, in sub-section (12), the following Explanation shall be inserted, namely:–– 'Explanation.––For the purposes of this sub-section, the expression \"self-assessed tax\" shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39.'.","html":"<p><b>Amendment of section 75.</b></p><p><b>114. </b>In section 75 of the Central Goods and Services Tax Act, in sub-section (<i>12</i>), the following <i>Explanation</i> shall be inserted, namely:––</p><p>'<i>Explanation</i>.––For the purposes of this sub-section, the expression \"self-assessed tax\" shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39.'.</p>","words":62,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2021/section/114/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}