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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 75 of CGST Act: 'Self-Assessed Tax' Includes Tax on Outward Supplies as per Section 37 Reporting.</h1> Clause 105 of the Finance Bill, 2021 proposes an amendment to section 75 of the Central Goods and Services Tax Act. It introduces an Explanation in sub-section (12) to clarify that 'self-assessed tax' encompasses the tax payable on outward supplies reported under section 37, even if not included in the return filed under section 39.
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