Section 101 - Amendment of section 29 - Finance Act, 2022

Amendment of section 29 101 . In section 29 of the Central Goods and Services Tax Act, in sub-section (2), (a) in clause (b), for the words returns for three consecutive tax periods , the words the return for a financial year beyond three months from the due date of furnishing the said return shall be substituted; (b) in clause (c), for the words a continuous period of six months , the words such continuous tax period as may be prescribed shall be substituted.