Amendment of section 37.

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....l Goods and Services Tax Act, after sub-section (4), the following sub-section shall be inserted, namely:- "(5) A registered person shall not be allowed to furnish the details of outward supp....

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....rd supplies for a tax period under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said details.".     *****....