Amendment of section 35.
101. In section 35 of the Central Goods and Services Tax Act, sub-section (5) shall be omitted.
Notes on Clauses:
Clause 101 of the Bill seeks to omit sub-section (5) of section 35 of the Central Goods and Services Tax Act so as to remove the mandatory requirement of getting annual accounts audited and the reconciliation statement submitted by specified professional.
