https://www.taxtmi.com/acts?id=40723 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. en-us Mon, 28 Mar 2022 14:43:04 +0530 Thu, 25 Jun 2026 16:22:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40723 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. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 14:43:04 +0530 https://www.taxtmi.com/acts?id=40723