Section 114 - Amendment of section 75. - Finance Act, 2021

Amendment of section 75. 114 . In section 75 of the Central Goods and Services Tax Act, in sub-section (12), the following Explanation shall be inserted, namely: Explanation . For the purposes of this sub-section, the expression self-assessed tax shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39. .