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Amendment of section 37.

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..... e 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 .....

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..... 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 ta .....

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..... l return, whichever is earlier, as the last date for rectification of errors or omission in respect of details of outward supplies furnished under sub-section (1). It also seeks to insert sub-section (4) so as to provide for tax period-wise sequential filing of details of outward supplies under sub-section (1). - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations .....

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