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<h1>Amendment to Section 75 of CGST Act: 'Self-assessed tax' includes tax on outward supplies under Section 37, even if not in Section 39 return.</h1> Section 75 of the Central Goods and Services Tax Act has been amended by the Finance Act, 2021. A new explanation is added to sub-section (12), clarifying that 'self-assessed tax' includes the tax payable on details of outward supplies provided under section 37, even if not included in the return filed under section 39.