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Section101
The Finance Act, 2022

Amendment of section 29

In force Act 6 of 2022 As on 07 Oct 2026

Act 6 of 2022 Ministry Finance

Section 101 of the Finance Act, 2022 deals with amendment of section 29. 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"

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.
Section 101, The Finance Act, 2022 (Act 6 of 2022).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Central Goods and Services Tax Act s. 29 Cancellation or suspension of registration
  2. s. 29 Amendment of section 115JC

Questions about Section 101

What does Section 101 of the Finance Act deal with?

Section 101 of the Finance Act is headed "Amendment of section 29". 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"

How do I find court cases under Section 101 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 2022 101, section 101 Finance Act 2022, section 101 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 101 of the Finance Act, and has it changed?

Its own text turns on Central Goods and Services Tax Act 29 (Cancellation or suspension of registration), section 29 (Amendment of section 115JC), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2022 as Act 6 of 2022. 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

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.