Amendments to Section 132 of the Central Goods and Services Tax Act
Section 132 of the Central Goods and Services Tax Act has undergone several amendments. Firstly, clauses (g), (j), and (k) have been removed from the section. Secondly, in clause (l), the reference to "clauses (a) to (k)" has been updated to "clauses (a) to (f) and clauses (h) and (i)". Thirdly, in clause (iii), the phrase "any other offence" has been replaced with "an offence specified in clause (b)". Lastly, in clause (iv), the parts referring to "or clause (g) or clause (j)" have been deleted. These changes refine the legal language and scope of the offenses under Section 132, likely aiming for clearer interpretation and application of the law.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 132.
156. In section 132 of the Central Goods and Services Tax Act, in sub-section (1),—
(a) clauses (g), (j) and (k) shall be omitted;
(b) in clause (l), for the words, brackets and letters "clauses (a) to (k)", the words, brackets and letters "clauses (a) to (f) and clauses (h) and (i)" shall be substituted;
(c) in clause (iii), for the words "any other offence", the words, brackets and letter"an offence specified in clause (b)," shall be substituted;
(d) in clause (iv), the words, brackets and letters "or clause (g) or clause (j)" shall be omitted
