Section 14
Section 56h of the principal Act is amended—
of Service Tax (Amendment) Act 2020
Amendment ActIn forceProvision 14 of 21
Section 14
(a)
by inserting after subsection (4) the following subsection:
“(4a) A foreign registered person who ceases to be liable to be registered under section 56d shall furnish a return not later than thirty days or such later date containing particulars as the Director General may determine in respect of that part of the last taxable period during which the foreign registered person was registered.”;
(b)
in subsection (6), by substituting for the words
“subsections (4) and (5)” the words “subsections (4),
(4a)
and (5)”; and
(c)
in paragraph (7)(a), by substituting for the words
“subsection (4) or (5)” the words “subsection (4), (4a)
or (5)”.
Amendment of section 62