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Section 24, 25, 29, 34, 35, 39 of Central Goods and Services (Amendment) Act 2018

 

Amendment of section 24 of CGST Act 2017

12. In section 24 of the principal Act, in clause (x), after the words "commerce operator", the words and figures "who is required to collect tax at source under section 52" shall be inserted.

 

Amendment of section 25 of CGST Act 2017

13. In section 25 of the principal Act,-
(a) in sub-section (1), after the proviso and before the Explanation, the following proviso shall be inserted, namely:-

 

 

 

"Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State or Union territory.";

(b) in sub-section (2), for the proviso, the following proviso shall be substituted, namely:-

"Provided that a person having multiple places of business in a State or Union territory may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.".

 

Amendment of section 29 of CGST Act 2017

14. In section 29 of the principal Act,-
(a) in the marginal heading after the word "Cancellation", the words "or suspension" shall be inserted;

(b) in sub-section (1), after clause (c), the following proviso shall be inserted, namely:-

"Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.";

(c) in sub-section (2), after the proviso, the following proviso shall be inserted, namely:-

"Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed.".

 

Amendment of section 34 of CGST Act 2017

15. In section 34 of the principal Act,-
(a) in sub-section (1),-

(i) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be substituted;

(ii) for the words "a credit note", the words "one or more credit notes for supplies made in a financial year" shall be substituted;

(b) in sub-section (3),-
(i) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be substituted;

(ii) for the words "a debit note", the words "one or more debit notes for supplies made in a financial year" shall be substituted.

 

Amendment of section 35 of CGST Act 2017

16. In section 35 of the principal Act, in sub-section (5), the following proviso shall be inserted, namely:- "Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.".

 

Amendment of section 39 of CGST Act 2017

17. In section 39 of the principal Act,-
(a) in sub-section (1),-

(i) for the words "in such form and manner as may be prescribed", the words "in such form, manner and within such time as may be prescribed" shall be substituted;

(ii) the words "on or before the twentieth day of the month succeeding such calendar month or part thereof " shall be omitted;

(iii) the following proviso shall be inserted, namely:-
"Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.";

(b) in sub-section (7), the following proviso shall be inserted, namely:-
"Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein.";

(c) in sub-section (9),-
(i) for the words "in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed", the words "in such form and manner as may be perscribed" shall be substituted;

(ii) in the proviso, for the words "the end of the financial year", the words "the end of the financial year to which such details pertain" shall be substituted.

 

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