"(aa) the details of the invoice or debit note referred to in clause (a)has been furnished by.the supplier in the statement of outward supplies and such details have been communicated to the recipient ofsuchinvoiceordebitnoteinthemannerSpecifiedundersection3Ti..'
4. Amendment of section 35 : ln the Principal Act, in section 35, sub-section (5) shall be deleted.
S. Substitution of new section for section 44 : ln the Principal Act, for sectuon 44, the following section shall be substituted, namely:- "Annual 44. Every registered person, other than an lnput Service Dishibutor, a person paying tax Return ' - undei sdtion 51 or section 52, a casual taxable person and a non-resident taxable person shall fumish an annual return which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the flnancial year, with the audited annual financial statement for every financial year electroni&lly, within such time and in such form and in such manner as may be prescribed:
provided that the commissioner may, on the recommendations of the Council, by notification.
exempt any class of registered persons from filing annual return under this section:
provided further that nothing contained in this 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 lndia or an auditor appointed for audlting the accounts of local authoritres under any law for the time being in force ".
6. Amsndmcnt of section 50 : ln the PrincipalAct, in section 50,in sub-section (1), for the proviso, the following proviso shall be substituted and shall be deemed to have been substituted with effect from the 1st day oI JulY,2017, namelyl-- ,,provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, shall be payable on that portion of the tax which is paid by debiting the electronic cash ledger".
7. Amendment of secton 74 : ln the Principal Act, in section 74, ln Explanation 1, in clause (ii), for the words and figures "sections 122,125,129 and 130", the words and figures "sections 122 and 125" shall be substituted.
B. Amendment o{ $sction 75 :ln the Principal Act, in section 75, in sub-section (12), the following
Explanation shall be inserted, namely :- ,Explanation: For the purposes of this sub-section, the expression"self-assessed ta{'shall include the tax payable in respect of details of outward supplies fumished under section 37, but not included in the return furnished under section 39.'.