Amendment of section 75
Section 114 of the Finance Act, 2021 deals with amendment of section 75. 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 detai
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.'.
Section 114, The Finance Act, 2021.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 114
What does Section 114 of the Finance Act deal with?
Section 114 of the Finance Act is headed "Amendment of section 75". 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 detai
How do I find court cases under Section 114 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2021 114, section 114 Finance Act 2021, section 114 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 114 of the Finance Act, and has it changed?
Its own text turns on Central Goods and Services Tax Act 75 (General provisions relating to determination of tax), section 37 (Amendment of section 139), section 39 (Amendment of section 143), section 75 (Amendment of section 245N), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2021. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- Fourth Schedule. Fourth Schedule26628 words
- First Schedule. First Schedule9574 words
- 2. Income-tax5993 words
- 6. Amendment of section 103582 words
- 130. Substitution of new section for section 43513 words
- 131. Substitution of new section for section 52699 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.