https://www.taxtmi.com/acts?id=40727 Amendments to section 39 require that a registered person furnishing a return under the proviso to sub-section (1) shall pay, as prescribed, either an amount equal to the tax due taking into account inward and outward supplies, input tax credit availed and tax payable for a month or an amount determined in the prescribed manner subject to prescribed conditions; they also amend due-date wording to "the thirtieth day of November" and add a proviso permitting the Government by notification to allow return furnishing despite non-filing of prior returns or outward-supply details, subject to conditions and restrictions. en-us Mon, 28 Mar 2022 14:44:44 +0530 Mon, 28 Mar 2022 14:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40727 Amendments to section 39 require that a registered person furnishing a return under the proviso to sub-section (1) shall pay, as prescribed, either an amount equal to the tax due taking into account inward and outward supplies, input tax credit availed and tax payable for a month or an amount determined in the prescribed manner subject to prescribed conditions; they also amend due-date wording to "the thirtieth day of November" and add a proviso permitting the Government by notification to allow return furnishing despite non-filing of prior returns or outward-supply details, subject to conditions and restrictions. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 14:44:44 +0530 https://www.taxtmi.com/acts?id=40727