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Section143
The Finance Act, 2023

Amendment of section 39

In force Act 8 of 2023 As on 07 Oct 2026

Act 8 of 2023 Ministry Finance Cited by 1 provision

Section 143 of the Finance Act, 2023 deals with amendment of section 39. Amendment of section 39. 143. In section 39 of the Central Goods and Services Tax Act, after sub-section (10), the following sub-section shall be inserted, namely:— "(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three years from th

Amendment of section 39.

143. In section 39 of the Central Goods and Services Tax Act, after sub-section (10), the following sub-section shall be inserted, namely:—

"(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three years from the due date of furnishing the said return:

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 for a tax period, even after the expiry of the said period of three years from the due date of furnishing the said return."

Section 143, The Finance Act, 2023 (Act 8 of 2023).

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. 39 Furnishing of returns
  2. s. 39 Insertion of new section 80CCH

Referred to by 1

  1. s. 103 Amendment of Chapter XX

Questions about Section 143

What does Section 143 of the Finance Act deal with?

Section 143 of the Finance Act is headed "Amendment of section 39". Amendment of section 39. 143. In section 39 of the Central Goods and Services Tax Act, after sub-section (10), the following sub-section shall be inserted, namely:— "(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three years from th

How do I find court cases under Section 143 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 2023 143, section 143 Finance Act 2023, section 143 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 143 of the Finance Act, and has it changed?

Its own text turns on Central Goods and Services Tax Act 39 (Furnishing of returns), section 39 (Insertion of new section 80CCH), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2023 as Act 8 of 2023. 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.