Amendment of section 52.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd Services Tax Act,-- (a) in sub-section (4), the following provisos shall be inserted, namely:-- "Provided that the Commissioner may, for reasons to be recorded in writing, by notification, exte....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual statement for such class of regis....