Amendment of section 20 of Mah IX of 2005

Amendment of section 20 of Mah. IX of 2005.

41. In section 20 of the Value Added Tax Act,—

1. (a) for sub-section (2), the following sub-section shall be substituted, namely :— "(2) Notwithstanding anything contained in sub-section (1), the Commissioner may, subject to such terms and conditions, as may be prescribed, permit any dealer to file separate