Section 50
Subsection 91(2) of the principal Act is amended—
of Service Tax (Amendment) Act 2019
Amendment ActIn forceProvision 50 of 52
Section 50
(a)
in paragraph (d), by inserting after the word “returns”
the words “, declarations”;
30
(b)
in paragraph (k), by deleting the word “or” at the end of the paragraph;
(c)
in paragraph (l), by substituting for the full stop at the end of the paragraph the words “; or”; and
(d)
by inserting after paragraph (l) the following paragraph:
“(m) all matters relating to digital services.”.