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Amendment of section 52.
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.... Tax Act, after sub-section (14), the following sub-section shall be inserted, namely:-- "(15) The operator shall not be allowed to furnish a statement under sub-section (4) after the expiry ....
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....the due date of furnishing the said statement.". - Clause 135 of the Bill seeks to insert a new sub-section (15) in section 52 of the Central Goods and Services Tax Act so as to provide a ti....
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