CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018
Section 22 - Amendment of section 52
Amendment of Section 52: Inclusion of Section 39
Section 52 of the principal Act has been amended. Specifically, in sub-section (9), the reference previously made only to "section 37" is now expanded to include "section 39" as well. This change means that wherever sub-section (9) of section 52 previously mentioned section 37, it will now also include section 39. This amendment broadens the scope of the provisions referred to in section 52, ensuring that both sections 37 and 39 are considered relevant in the context of the regulations outlined in this part of the Act.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 52.
22. In section 52 of the principal Act, in sub-section (9), for the word and figures “section 37”, the words and figures “section 37 or section 39” shall be substituted
