Return filing default periods under GST amended for cancellation-related provisions and prescribed continuous tax periods. Section 29(2) of the Central Goods and Services Tax Act was amended to revise the default periods relevant to cancellation-related provisions. Clause (b) now refers to 'the return for a financial year beyond three months from the due date of furnishing the said return' instead of 'returns for three consecutive tax periods.' Clause (c) substitutes 'such continuous tax period as may be prescribed' for 'a continuous period of six months.' The amendment came into force on 1 October 2022.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Return filing default periods under GST amended for cancellation-related provisions and prescribed continuous tax periods.
Section 29(2) of the Central Goods and Services Tax Act was amended to revise the default periods relevant to cancellation-related provisions. Clause (b) now refers to "the return for a financial year beyond three months from the due date of furnishing the said return" instead of "returns for three consecutive tax periods." Clause (c) substitutes "such continuous tax period as may be prescribed" for "a continuous period of six months." The amendment came into force on 1 October 2022.
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