Amendment of secion 171. 

148. In section 171 of the Central Goods and Services Tax Act,––

(a) in sub-section (2), the following proviso and Explanation shall be inserted, namely:––

‘Provided that the Government may by notification, on the recommendations of the Council, specify the date from which the said Authority shall not accept any request for examination as to whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him.

Explanation.––For the purposes of this sub-section, “request for examination” shall mean the written application filed by an applicant requesting for examination as to whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him.’;

(b) the Explanation shall be renumbered as Explanation 1 thereof, and after Explanation 1 as so renumbered, the Explanation shall be inserted, namely:–– 

‘Explanation 2.––For the purposes of this section, the expression “Authority” shall include the “Appellate Tribunal”.’.