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