Amendment of section 39.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Services Tax Act, for sub-section (3), the following sub-section shall be substituted, namely: -- "(3) Every registered person required to deduct tax at source under section 51 shall electron....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ction 39 of the Central Goods and Services Tax Act, so as to mandate the electronic furnishing of return for each month by the registered person required to deduct tax at source, irrespective of wheth....