Self-assessed tax expanded to cover outward supply tax not included in the return under GST law. The definition of self-assessed tax under section 75(12) is expanded to include tax payable on outward supply details furnished under section 37 but not included in the return furnished under section 39. The amendment clarifies the scope of self-assessed tax for that sub-section and came into force on 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
Self-assessed tax expanded to cover outward supply tax not included in the return under GST law.
The definition of self-assessed tax under section 75(12) is expanded to include tax payable on outward supply details furnished under section 37 but not included in the return furnished under section 39. The amendment clarifies the scope of self-assessed tax for that sub-section and came into force on 1 January 2022.
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