Section 125 - Amendment of section 20. - Finance Act, 2025

Amendment of section 20. 125. In section 20 of the Central Goods and Services Tax Act, with effect from the 1st day of April, 2025, (i) in sub-section (1), after the word and figure section 9 , the words, brackets and figures of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall be inserted; (ii) in sub-section (2), after the word and figure section 9 , the words, brackets and figures of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), shall be inserted.