Amendment of section 39.

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.... Tax Act, after sub-section (10), the following sub-section shall be inserted, namely:-- "(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry o....

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....s from the due date of furnishing the said return.". - Clause 133 of the Bill seeks to insert a new sub-section (11) in section 39 of the Central Goods and Services Tax Act so as to provide ....