https://www.taxtmi.com/acts?id=50583 Amendment to section 39(1) of the Central Goods and Services Tax Act substitutes the words "and within such time" with "within such time, and subject to such conditions and restrictions," thereby making return filing obligations subject to both timing and prescribed conditions and restrictions; the amendment is effective from the notified commencement date. en-us Tue, 01 Apr 2025 14:25:45 +0530 Thu, 18 Sep 2025 15:15:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50583 Amendment to section 39(1) of the Central Goods and Services Tax Act substitutes the words "and within such time" with "within such time, and subject to such conditions and restrictions," thereby making return filing obligations subject to both timing and prescribed conditions and restrictions; the amendment is effective from the notified commencement date. Act-Rules F. Acts / Amendment Acts Tue, 01 Apr 2025 14:25:45 +0530 https://www.taxtmi.com/acts?id=50583