Filing conditions for GST returns may be made subject to prescribed conditions and restrictions under the amendment. Amendment inserts an enabling phrase into the provision governing filing of returns under the Central Goods and Services Tax regime, replacing limited timing language with wording that expressly allows the law to impose additional conditions and restrictions on filing, thereby empowering subordinate rules or notifications to specify procedural or eligibility requirements.
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.
Filing conditions for GST returns may be made subject to prescribed conditions and restrictions under the amendment.
Amendment inserts an enabling phrase into the provision governing filing of returns under the Central Goods and Services Tax regime, replacing limited timing language with wording that expressly allows the law to impose additional conditions and restrictions on filing, thereby empowering subordinate rules or notifications to specify procedural or eligibility requirements.
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