(a) in sub-section (8). in clause (a), for the words "zero-rated supplies", the words "export" and "exports" shall respectively be substituted:
45 (4) in the Explanation, in clause (2).— insertion of new 5eCt1016 49A and 498 tIajht,Om of ,nDti* (** cccdit subjeci to cenain conditions Order of uLIil%i)Ofl of input ax Credit Amendment ofscction 52 Amendment of section 54.
104 The Nagaland Gazette, Part-V 15, November, 2018
(1) in sub-clause (c), in item (1), after the words 'foreign exchange", the words "or in Indian rupees wherever permitted by the Reserve Bank of India" shall be inserted;
(ii) for sub-clause (e), the following sub-clause shall be substituted, namely:— .
"fr) In the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the petted In which such claim for refund arises:".
24. In section 79 of the principal Act, after sub-section (4). the following it
Explanation shall be inserted., namely:— 'Explanaskur.—FOr the purposes of this section, the word person shall include "distinct persons" as referred to in sub-section (4) or. as the case may be.
sub-section (5) of section 25.'
25. In section 107 of the principal Ac;, in sub-section (6), in clause (b), after the IS words "arising from the said order,", the words "subject to a maximum of twenty-live crore rupees," shall be inserted- 26- In section 112 of the principal Act, in sub-section (8), in clause (b), after the words "arising from the said order," the words "subject to a maximum of fifty crore rupees," shall be inserted.
27. In section 129 of the principal Act, in sub-section (6), for the words "seven days", the words "fourteen days" shall be substituted.
Mtendmes of sec-Sun 79.
Amendment of Section 107.
Amendment of section 112.
,s.rnendmcnl of scetion 129 20 ',ncndmrnt of 4thOI 143