Amendment of section 52
Section 145 of the Finance Act, 2023 deals with amendment of section 52. Amendment of section 52. 145. In section 52 of the Central Goods and Services Tax Act, after sub-section (14), the following sub-section shall be inserted, namely:— "(15) The operator shall not be allowed to furnish a statement under sub-section (4) after the expiry of a period of three years from t
Amendment of section 52.
145. In section 52 of the Central Goods and Services Tax Act, after sub-section (14), the following sub-section shall be inserted, namely:—
"(15) The operator shall not be allowed to furnish a statement under sub-section (4) after the expiry of a period of three years from the due date of furnishing the said statement:
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 an operator or a class of operators to furnish a statement under sub-section (4), even after the expiry of the said period of three years from the due date of furnishing the said statement.".
Section 145, 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.
Questions about Section 145
What does Section 145 of the Finance Act deal with?
Section 145 of the Finance Act is headed "Amendment of section 52". Amendment of section 52. 145. In section 52 of the Central Goods and Services Tax Act, after sub-section (14), the following sub-section shall be inserted, namely:— "(15) The operator shall not be allowed to furnish a statement under sub-section (4) after the expiry of a period of three years from t
How do I find court cases under Section 145 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 145, section 145 Finance Act 2023, section 145 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 145 of the Finance Act, and has it changed?
Its own text turns on Central Goods and Services Tax Act 52 (Collection of tax at stores), section 52 (Amendment of section 115BAC), so none of them can safely be read on its own.
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
- First Schedule. First Schedule10190 words
- 2. Income-tax8337 words
- Fourth Schedule. Fourth Schedule6615 words
- 5. Amendment of section 102717 words
- 150. Substitution of new section for section 1101621 words
- 54. Insertion of new section 115BAE1218 words
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