section 52
Amendment of section 52
The Uttarakhand Goods and Services Tax (Amendment) Act, 2023Tax202324 sections
Statutory text
In Section 52 of the Principal Act, after sub-section (14), the following sub-section shall be inserted, namely :- "(15) The operator shall not be allowed to furnish a statement under sub-section (4) after the expiry of a period of three years from the due date of furnishing the said statement: 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 an operator or a class of operators to furnish a statement under sub-section (4), even after the expiry of the said period of three years from the due date of furnishing the said statement."
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