# The Finance Act, 2022, Section 101: Amendment of section 29

- Act: The Finance Act, 2022 (Act 6 of 2022)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2022/section/101/

## Text

Amendment of section 29. 101.  In section 29 of the Central Goods and Services Tax Act, in sub-section (2),-- (a) | in clause (b), for the words "returns for three consecutive tax periods", the words "the return for a financial year beyond three months from the due date of furnishing the said return" shall be substituted; (b) | in clause (c), for the words "a continuous period of six months", the words "such continuous tax period as may be prescribed" shall be substituted.

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