Section 155 - Amendment of section 122. - Finance Act, 2023

..... 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 .....

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Section 155 - Amendment of section 122. - Finance Act, 2023

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..... 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 .....

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Section 155 - Amendment of section 122. - Finance Act, 2023

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