Amendment to Section 52 of the Central Goods and Services Tax Act
Section 52 of the Central Goods and Services Tax Act has been amended. Specifically, in sub-section (6), the proviso has been updated. Previously, the deadline mentioned was the "due date for furnishing of statement for the month of September." This has now been changed to "thirtieth day of November." This means that the deadline for the related requirement has been extended to November 30th, providing more time for compliance.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 52.
112. In section 52 of the Central Goods and Services Tax Act, in sub-section (6), in the proviso, for the words “due date for furnishing of statement for the month of September”, the words “thirtieth day of November” shall be substituted.
