https://www.taxtmi.com/acts?id=40727 Section 39 of the Central Goods and Services Tax Act is amended to revise the return-filing cycle, payment mechanism and related rectification provisions. The proviso to sub-section (7) is replaced to require payment of tax due on inward and outward supplies and input tax credit availed, or an amount determined under prescribed conditions. Sub-sections (9) and (10) are also amended to alter the relevant due date reference and to permit furnishing of returns despite non-filing of earlier returns or outward supply details, subject to notification-based conditions. en-us Mon, 28 Mar 2022 14:44:44 +0530 Thu, 25 Jun 2026 16:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40727 Section 39 of the Central Goods and Services Tax Act is amended to revise the return-filing cycle, payment mechanism and related rectification provisions. The proviso to sub-section (7) is replaced to require payment of tax due on inward and outward supplies and input tax credit availed, or an amount determined under prescribed conditions. Sub-sections (9) and (10) are also amended to alter the relevant due date reference and to permit furnishing of returns despite non-filing of earlier returns or outward supply details, subject to notification-based conditions. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 14:44:44 +0530 https://www.taxtmi.com/acts?id=40727