https://www.taxtmi.com/acts?id=40725 Section 37 is amended to make furnishing and communication of outward supply details subject to conditions and restrictions, revise the provisos, omit the earlier unmatched-details reference, and change the relevant time limit to 30 November. A new sub-section bars a registered person from furnishing outward supply details for a tax period unless previous tax period details have been furnished, while permitting government relaxation by notification for specified persons or classes, subject to conditions and restrictions. en-us Mon, 28 Mar 2022 14:43:50 +0530 Thu, 25 Jun 2026 16:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40725 Section 37 is amended to make furnishing and communication of outward supply details subject to conditions and restrictions, revise the provisos, omit the earlier unmatched-details reference, and change the relevant time limit to 30 November. A new sub-section bars a registered person from furnishing outward supply details for a tax period unless previous tax period details have been furnished, while permitting government relaxation by notification for specified persons or classes, subject to conditions and restrictions. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 14:43:50 +0530 https://www.taxtmi.com/acts?id=40725