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Section 155 - Amendment of section 122. - Finance Act, 2023Extract ..... Amendment of section 122. 155. In section 122 of the Central Goods and Services Tax Act, after sub-section (1A), the following sub-section shall be inserted, namely: (1B) Any electronic commerce operator who (i) allows a supply of goods or services o ..... x x x x x Extracts x x x x x Section 155 - Amendment of section 122. - Finance Act, 2023 x x x x x Extracts x x x x x ..... ation under this Act, shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent to the amount of tax involved had such supply been made by a registered person other than a person paying tax under section 10, whichever is higher ..... x x x x x Extracts x x x x x Section 155 - Amendment of section 122. - Finance Act, 2023 x x x x x Extracts x x x x x
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