{"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":"Fifth Schedule","heading":"Fifth Schedule","text":"THE FIFTH SCHEDULE [See section 115(1) ] Notification number and date | Amendment | Date of effect of amendment (1) | (2) | (3) G.S.R 58 (E), dated the 23rd January, 2018 [No.349/58/2017-GST (Pt), dated 23rd January, 2018] | In the said notification, in paragraph 1, for the words \"furnishing of returns and computation and settlement of integrated tax\", the following shall be substituted, namely:—\n\n \"furnishing of returns and computation and settlement of integrated tax and save as otherwise provided in the notification number G.S.R. 925(E), dated the 13th December, 2019, all functions provided under the Central Goods and Services Tax Rules, 2017.\". | 22nd June, 2017.","html":"<p>THE FIFTH SCHEDULE</p><p>[<i>See </i>section 115(<i>1</i>) ]</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>Notification number and date</td><td></td><td>Amendment</td><td></td><td>Date of effect of amendment</td></tr><tr><td>(1)</td><td></td><td>(2)</td><td></td><td>(3)</td></tr><tr><td>G.S.R 58 (<i>E</i>), dated the 23rd January, 2018 [No.349/58/2017-GST (Pt), dated 23rd January, 2018]</td><td></td><td>In the said notification, in paragraph 1, for the words \"furnishing of returns and computation and settlement of integrated tax\", the following shall be substituted, namely:—\n\n \"furnishing of returns and computation and settlement of integrated tax and save as otherwise provided in the notification number G.S.R. 925(<i>E</i>), dated the 13th December, 2019, all functions provided under the Central Goods and Services Tax Rules, 2017.\".</td><td></td><td>22nd June, 2017.</td></tr></table></div>","words":107,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2022/section/Fifth%20Schedule/","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."}