22. In section 52 of the principal Act, in sub-section (9), for the word and figures "section 37", the words and figures "section 37 or section 39" shall be substituted.
23. In section 54 of the principal Act,-
(a) in sub-section (8), in clause (a), for the words "zero-rated supplies", the
words "export" and "exports" shall respectively be substituted;
(b) in the Explanation, in clause (2),-
(i) in sub-clause (c), in item (i), after the words "foreign exchange", the
words "or in Indian rupees wherever permitted by the Reserve Bank of India"
shall be inserted;
(ii) for sub-clause (e), the following sub-clause shall be substituted, namely:-
"(e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises;".
be inserted, namely:-
'Explanation.-For the purposes of this section, the word person shall include
"distinct persons" as referred to in sub-section (4) or, as the case may be,
sub-section (5) of section 25.'.
sub-section (5) of section 25.'. 25. In section 107 of the principal Act, in sub-section (6), in clause (b), after the words "arising from the said order,", the words "subject to a maximum of twenty-five crore rupees," shall be inserted.
26. In section 112 of the principal Act, in sub-section (8), in clause (b), after the words "arising from the said order," the words "subject to a maximum of fifty crore rupees," shall be inserted.