Section 4
Amendment of section 56a
of Service Tax (Amendment) Act 2022
Amendment ActIn forceProvision 4 of 7
Section 4
Section 56a of the principle Act is amended by inserting after subsection (4a) the following subsection:
“(4b) Where a foreign registered person ceases to be liable to be registered under section 56d, the service tax shall be due and payable on the day the return is furnished to the
Director General under subsection 56h(4a).”.
Amendment of section 56d