In section 39 of the principal Act, –– a. in sub-section (5), for the word “twenty”, the word “thirteen” shall be substituted;
b. in sub-section (7), for the first proviso, the following proviso shall be substituted, namely:–– “Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, in such form and manner, and within such time, as may be prescribed,––
(a) an amount equal to the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month; or
(b) in lieu of the amount referred to in clause (a), an amount determined in such manner and subject to such conditions and restrictions as may be prescribed. ”;
(c) in sub-section (9), ––
(i) for the words and figures “Subject to the provisions of sections 37 and 38, if”, the word “Where” shall be substituted;
(ii) in the proviso, for the words “the due date for furnishing of return for the month of September or second quarter”, the words “the thirtieth day of November” shall be substituted;
(d) in sub-section (10), for the words “has not been furnished by him”, the following shall be substituted, namely:–– “or the details of outward supplies under sub-section (1) of section 37 for the said tax period has not been furnished by him:
Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return, even if he has not furnished the returns for one or more previous tax periods or has not furnished the details of outward supplies under sub-section (1) of section 37 for the said tax period. ”.