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[Cites 0, Cited by 0] [Section 17] [Entire Act]

Union of India - Subsection

Section 17(c) in The Central Goods and Services Tax (Amendment) Act, 2018

(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.