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Clause 116
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Amendment of section 2.
Clause 116 of the Bill seeks to amend clause (114) of section 2 of the Central Goods and Services Tax Act so as to align the....
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Clause 117
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Amendment of section 10.
Clause 117 of the Bill seeks to amend clauses (b), (c) and (d) of sub-section (2) of section 10 of the Central Goods and Ser....
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Clause 118
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Amendment of section 16.
Clause 118 of the Bill seeks to amend sub-section (4) of section 16 of the Central Goods and Services Tax Act so as to delin....
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Clause 119
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Amendment of section 29.
Clause 119 of the Bill seeks to amend clause (c) of subsection (1) of section 29 of the Central Goods and Services Tax Act s....
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Clause 120
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Amendment of section 30.
Clause 120 of the Bill seeks to substitute the proviso to sub-section (1) of section 30 of the Central Goods and Services Ta....
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Clause 121
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Amendment of section 31.
Clause 121 of the Bill seeks to amend section 31 of the Central Goods and Services Tax Act so as to empower the Government t....
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Clause 122
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Amendment of section 51.
Clause 122 of the Bill seeks to amend section 51 of the Central Goods and Services Tax Act so as to empower the Government t....
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Clause 123
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Amendment of section 109.
Clause 123 of the Bill seeks to amend sub-section (6) of section 109 of the Central Goods and Services Tax Act so as to make....
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Clause 124
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Amendment of section 122.
Clause 124 of the Bill seeks to insert a new sub-section (1A) in section 122 of the Central Goods and Services Tax Act so as....
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Clause 125
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Amendment of section 132.
Clause 125 of the Bill seeks to amend section 132 of the Central Goods and Services Tax Act so as to make the offence of fra....
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Clause 126
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Amendment of section 140.
Clause 126 of the Bill seeks to amend section 140 of the Central Goods and Services Tax Act relating to transitional arrange....
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Clause 127
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Amendment of section 168.
Clause 127 of the Bill seeks to amend section 168 of the Central Goods and Services Tax Act so as to make provisions for ena....
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Clause 128
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Amendment of section 172.
Clause 128 of the Bill seeks to amend section 172 of the Central Goods and Services Tax Act so as to extend the time limit p....
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Clause 129
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Amendment to Schedule II.
Clause 129 of the Bill seeks to amend paragraph 4 of Schedule II to the Central Goods and Services Tax Act so as to omit the....
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Clause 130
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Retrospective exemption from, or levy or collection of, central tax in certain cases.
Clause 130 of the Bill seeks to provide retrospective exemption from central tax on supply of fishmeal, during the period fr....
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Clause 131
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Retrospective effect to notification issued under clause (ii) of proviso to subsection (3) of section 54 of Central Goods and Services Tax Act.
Clause 131 of the Bill seeks to give retrospective effect to the notification of the Government of India in the Ministry of ....
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