Amendment of section 39

In force Act 6 of 2022 As on 07 Oct 2026

Act 6 of 2022 Ministry Finance

Section 105 of the Finance Act, 2022 deals with amendment of section 39. Amendment of section 39. 105. In section 39 of the Central Goods and Services Tax Act,— (a) | in sub-section (5), for the word "twenty", the word "thirteen" shall be substituted;

Amendment of section 39.
105. In section 39 of the Central Goods and Services Tax Act,—
(a) in sub-section (5), for the word "twenty", the word "thirteen" shall be substituted;
(b) in sub-section (7), for the first proviso, the following proviso shall be substituted, namely:—
"Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, in such form and manner, and within such time, as may be prescribed,—
(a) an amount equal to the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month; or
(b) in lieu of the amount referred to in clause (a), an amount determined in such manner and subject to such conditions and restrictions as may be prescribed. ";
(c) in sub-section (9), --
(i) for the words and figures "Subject to the provisions of sections 37 and 38, if", the word "Where" shall be substituted;
(ii) in the proviso, for the words "the due date for furnishing of return for the month of September or second quarter", the words "the thirtieth day of November" shall be substituted;
(d) in sub-section (10), for the words "has not been furnished by him", the following shall be substituted, namely:—
"or the details of outward supplies under sub-section (1) of section 37 for the said tax period 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 return, even if he has not furnished the returns for one or more previous tax periods or has not furnished the details of outward supplies under sub-section (1) of section 37 for the said tax period. ".
Section 105, 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.

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Questions about Section 105

What does Section 105 of the Finance Act deal with?

Section 105 of the Finance Act is headed "Amendment of section 39". Amendment of section 39. 105. In section 39 of the Central Goods and Services Tax Act,— (a) | in sub-section (5), for the word "twenty", the word "thirteen" shall be substituted;

How do I find court cases under Section 105 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 105, section 105 Finance Act 2022, section 105 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 105 of the Finance Act, and has it changed?

Its own text turns on Central Goods and Services Tax Act 39 (Furnishing of returns), section 37 (Amendment of section 133A), section 38 (Amendment of section 139), section 39 (Insertion of new section 140B), 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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(a)		in sub-section (5), for the word "twenty", the word "thirteen" shall be substituted;
(b)		in sub-section (7), for the first proviso, the following proviso shall be substituted, namely:—

(a)		an amount equal to the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month; or
(b)		in lieu of the amount referred to in clause (a), an amount determined in such manner and subject to such conditions and restrictions as may be prescribed. ";
(c)		in sub-section (9), --

(i)		for the words and figures "Subject to the provisions of sections 37 and 38, if", the word "Where" shall be substituted;
(ii)		in the proviso, for the words "the due date for furnishing of return for the month of September or second quarter", the words "the thirtieth day of November" shall be substituted;