Amendment of section 168.
112. In section 168 of the Central Goods and Services Tax Act, in sub-section (2), ––
(i) for the words, brackets and figures “sub-section (1) of section 44”, the word and figures “section 44” shall be substituted;
(ii) the words, brackets and figures “sub-section (1) of section 151,” shall be omitted.
Notes on Clauses:
Clause 112 of the Bill seeks to amend section 168 of the Central Goods and Services Tax Act so as to enable the jurisdictional commissioner to exercise powers under section 151 to call for information.
