https://www.taxtmi.com/acts?id=48544 Amendment inserts an enabling phrase into the provision governing filing of returns under the Central Goods and Services Tax regime, replacing limited timing language with wording that expressly allows the law to impose additional conditions and restrictions on filing, thereby empowering subordinate rules or notifications to specify procedural or eligibility requirements. en-us Sat, 01 Feb 2025 15:00:24 +0530 Sat, 01 Feb 2025 15:00:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48544 Amendment inserts an enabling phrase into the provision governing filing of returns under the Central Goods and Services Tax regime, replacing limited timing language with wording that expressly allows the law to impose additional conditions and restrictions on filing, thereby empowering subordinate rules or notifications to specify procedural or eligibility requirements. Act-Rules Bills Sat, 01 Feb 2025 15:00:24 +0530 https://www.taxtmi.com/acts?id=48544