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of <h1>Finance Bill 2022: Amends Section 37 of CGST Act, Sets New Filing Rules, Eliminates Two-Way Communication.</h1> Clause 102 of the Finance Bill, 2022, proposes amendments to section 37 of the Central Goods and Services Tax Act. It introduces conditions and restrictions for electronically furnishing details of outward supplies and modifies communication requirements to recipients. The clause removes sub-section (2) and the first proviso of sub-section (1), eliminating the two-way communication process in return filing. Amendments to sub-section (3) eliminate references to unmatched details under sections 42 and 43, setting November 30 as the deadline for rectifying errors. A new sub-section (4) mandates sequential filing of outward supply details per tax period, with exceptions allowed by government notification.
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