Section 142: In section 37 of the Central Goods and Services Tax Act, after sub-section (4), the following sub-section shall be inserted, namely:

Q: What does Section 142 of The Finance Act, 2023 (TFA) deal with?

Section 142 TFA pertains to "In section 37 of the Central Goods and Services Tax Act, after sub-section (4), the following sub-section shall be inserted, namely:". It is part of the The Finance Act, 2023, a legislation enacted by the Parliament of India. Section 142 of The Finance Act, 2023 (TFA) governs in section 37 of the Central Goods and Services Tax Act, after sub-section (4), the following sub-section shall be inserted, namely:. As verified on 19 May 2026.

Q: Is Section 142 TFA still in force?

Yes, Section 142 of the The Finance Act, 2023 is currently in force across the Republic of India.

Q: What is धारा 142 TFA?

धारा 142 TFA is the Devanagari Hindi reference for Section 142 of the The Finance Act, 2023. Section 142 of The Finance Act, 2023 (TFA) governs in section 37 of the Central Goods and Services Tax Act, after sub-section (4), the following sub-section shall be inserted, namely:. As verified on 19 May 2026.

Q: What is Dhara 142 TFA?

Dhara 142 TFA is the Roman Hindi reference for Section 142 of the The Finance Act, 2023. "Dhara" means "Section" in Hindi. Section 142 of The Finance Act, 2023 (TFA) governs in section 37 of the Central Goods and Services Tax Act, after sub-section (4), the following sub-section shall be inserted, namely:. As verified on 19 May 2026.

Q: How to cite Section 142 of The Finance Act, 2023?

Cite as: "Section 142, The Finance Act, 2023 (TFA)" in legal briefs. For academic writing, use the BlueBook format: The Finance Act, 2023, § 142 (India).

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"(5) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details:

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 details of outward supplies for a tax period under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said details.".