https://www.taxtmi.com/acts?id=41513 Section 37 of the Central Goods and Services Tax Act is amended to bar a registered person from furnishing details of outward supplies for a tax period after three years from the due date under section 37(1). The Government may, on the recommendation of the Council and by notification, permit such furnishing after that period, subject to conditions and restrictions, for a registered person or a class of registered persons. en-us Thu, 30 Mar 2023 16:44:49 +0530 Thu, 25 Jun 2026 12:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41513 Section 37 of the Central Goods and Services Tax Act is amended to bar a registered person from furnishing details of outward supplies for a tax period after three years from the due date under section 37(1). The Government may, on the recommendation of the Council and by notification, permit such furnishing after that period, subject to conditions and restrictions, for a registered person or a class of registered persons. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 16:44:49 +0530 https://www.taxtmi.com/acts?id=41513