{"act":{"id":"finance-act-2022","short_title":"The Finance Act, 2022","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2022-2023.","act_number":"6","act_year":2022,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":134,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2022/"},"unit":"section","section":{"number":"100","heading":"Amendment of section 16","text":"Central Goods and Services Tax Amendment of section 16. 100.  In the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the Central Goods and Services Tax Act), in section 16, — (a) | in sub-section (2),-- (i) | after clause (b), the following clause shall be inserted, namely:-- \"(ba) | the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted;\"; (ii) | in clause (c), the words, figures and letter \"or section 43A\" shall be omitted; (b) | in sub-section (4), for the words and figures \"due date of furnishing of the return under section 39 for the month of September\", the words \"thirtieth day of November\" shall be substituted.","html":"<p><i>Central Goods and Services Tax</i></p><p><b>Amendment of section 16.</b></p><p><b>100. </b> In the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the Central Goods and Services Tax Act), in section 16, —</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in sub-section (2),--</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>after clause (<i>b</i>), the following clause shall be inserted, namely:--</td></tr><tr><td>\"(<i>ba</i>)</td><td></td><td>the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted;\";</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in clause (<i>c</i>), the words, figures and letter \"or section 43A\" shall be omitted;</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>b</i>)</td><td></td><td>in sub-section (4), for the words and figures \"due date of furnishing of the return under section 39 for the month of September\", the words \"thirtieth day of November\" shall be substituted.</td></tr></table></div>","words":130,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2022/section/100/","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."}