Section 17 - Amendment of section 39 - Central Goods and Services Tax (Amendment) Act, 2018

Amendment of section 39 17 . In section 39 of the principal Act, (a) in sub-section (1), (i) for the words in such form and manner as may be prescribed , the words in such form, manner and within such time as may be prescribed shall be substituted; (ii) the words on or before the twentieth day of the month succeeding such calendar month or part thereof shall be omitted; (iii) the following proviso shall be inserted, namely:- Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein. ; (b) in sub-section (7), the following proviso shall be inserted, namely: Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein. ; (c) in sub-section (9), (i) for the words in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed , the words in such form and manner as may be perscribed shall be substituted; (ii) in the proviso, for the words the end of the financial year , the words the end of the financial year to which such details pertain shall be substituted.