Time limit for filing outward supply details: Government may allow extensions by notification subject to conditions. The amendment bars a registered person from furnishing details of outward supplies under sub-section (1) for a tax period after three years from the due ... Summary
Time limit for filing outward supply details: Government may allow extensions by notification subject to conditions.
The amendment bars a registered person from furnishing details of outward supplies under sub-section (1) for a tax period after three years from the due date; however, the Government may, on the Council's recommendation, by notification and subject to specified conditions and restrictions, allow a registered person or a class of registered persons to furnish such details even after the expiry of the three-year period.
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