Amendment of section 39
Section 128 of the Finance Act, 2025 deals with amendment of section 39. Amendment of section 39. 128. In section 39 of the Central Goods and Services Tax Act, in sub-section (1), for the words "and within such time", the words "within such time, and subject to such conditions and restrictions" shall be substituted. The Act was enacted on 16 Aug 2025.
Amendment of section 39.
128. In section 39 of the Central Goods and Services Tax Act, in sub-section (1), for the words "and within such time", the words "within such time, and subject to such conditions and restrictions" shall be substituted.
Section 128, The Finance Act, 2025 (Act 7 of 2025).
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 128
What does Section 128 of the Finance Act deal with?
Section 128 of the Finance Act is headed "Amendment of section 39". Amendment of section 39. 128. In section 39 of the Central Goods and Services Tax Act, in sub-section (1), for the words "and within such time", the words "within such time, and subject to such conditions and restrictions" shall be substituted.
How do I find court cases under Section 128 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 2025 128, section 128 Finance Act 2025, section 128 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 128 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 (Amendment of section 132B), so none of them can safely be read on its own.
When was Section 128 of the Finance Act enacted?
Section 128 of the Finance Act, cited as Finance Act 2025 128, was enacted on 16 Aug 2025 as Act 7 of 2025. It is in force as at the date shown on this page.
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