Section 103 - Amendment of section 37 - Finance Act, 2022

Amendment of section 37 103 . In section 37 of the Central Goods and Services Tax Act, (a) in sub-section (1), (i) after the words shall furnish, electronically, , the words subject to such conditions and restrictions and shall be inserted; (ii) for the words shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed , the words shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies shall be substituted; (iii) the first proviso shall be omitted; (iv) in the second proviso, for the words Provided further that , the words Provided that shall be substituted; (v) in the third proviso, for the words Provided also that , the words Provided further that shall be substituted; (b) sub-section (2) shall be omitted; (c) in sub-section (3), (i) the words and figures and which have remained unmatched under section 42 or section 43 shall be omitted; (ii) in the first proviso, for the words and figures furnishing of the return under section 39 for the month of September , the words the thirtieth day of November shall be substituted; (d) after sub-section (3), the following sub-section shall be inserted, namely: (4) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies under sub-section (1), even if he has not furnished the details of outward supplies for one or more previous tax periods. .