Amendment of section 37
Section 103 of the Finance Act, 2022 deals with amendment of section 37. Amendment of section 37. 103. In section 37 of the Central Goods and Services Tax Act,-- (a) | in sub-section (1), — (i) | after the words "shall furnish, electronically,", the words "subject to such conditions and restrictions and" shall be inserted;
Amendment of section 37.
103. In section 37 of the Central Goods and Services Tax Act,--
(a) in sub-section (1), —
(i) after the words "shall furnish, electronically,", the words "subject to such conditions and restrictions and" shall be inserted; (ii) for the words "shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed", the words "shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies" shall be substituted; (iii) the first proviso shall be omitted; (iv) in the second proviso, for the words "Provided further that", the words "Provided that" shall be substituted; (v) in the third proviso, for the words "Provided also that", the words "Provided further that" shall be substituted;
(b) sub-section (2) shall be omitted; (c) in sub-section (3),—
(i) the words and figures "and which have remained unmatched under section 42 or section 43" shall be omitted; (ii) in the first proviso, for the words and figures "furnishing of the return under section 39 for the month of September", the words "the thirtieth day of November" shall be substituted;
(d) after sub-section (3), the following sub-section shall be inserted, namely:-- "(4) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him:
Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies under sub-section (1), even if he has not furnished the details of outward supplies for one or more previous tax periods. ".
Section 103, 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.
Questions about Section 103
What does Section 103 of the Finance Act deal with?
Section 103 of the Finance Act is headed "Amendment of section 37". Amendment of section 37. 103. In section 37 of the Central Goods and Services Tax Act,-- (a) | in sub-section (1), — (i) | after the words "shall furnish, electronically,", the words "subject to such conditions and restrictions and" shall be inserted;
How do I find court cases under Section 103 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 103, section 103 Finance Act 2022, section 103 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 103 of the Finance Act, and has it changed?
Its own text turns on Central Goods and Services Tax Act 37 (Furnishing details of outward supplies), section 37 (Amendment of section 133A), section 39 (Insertion of new section 140B), section 42 (Amendment of section 144B), and on 1 further provision, 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
- First Schedule. First Schedule9792 words
- 2. Income-tax6839 words
- 42. Amendment of section 144B3753 words
- 4. Amendment of section 103713 words
- 39. Insertion of new section 140B1269 words
- 31. Amendment of section 115TD965 words
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