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<h1>Finance Bill 2024: Amendment to Section 39 of CGST Act Requires Monthly Electronic Returns for TDS Deductors</h1> Clause 120 of the Finance (No. 2) Bill, 2024 proposes an amendment to section 39 of the Central Goods and Services Tax Act. It mandates that registered persons required to deduct tax at source under section 51 must electronically submit a monthly return of deductions, regardless of whether any deductions occurred. The amendment also authorizes the government to establish rules regarding the form, manner, and timing for filing these returns.