CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018
Section 24 - Amendment of section 79
Amendment to Section 79: Inclusion of "Distinct Persons"
Section 79 of the principal Act is being amended to include a new explanation. This amendment specifies that the term "person" within this section will also encompass "distinct persons" as defined under sub-section (4) of Section 79 or sub-section (5) of Section 25. This clarification ensures that the term "person" is interpreted broadly to include various entities or individuals considered as distinct persons under the specified sub-sections, thereby potentially affecting how responsibilities or obligations are assigned under this section of the law.
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Amendment of section 79.
24. In section 79 of the principal Act, after sub-section (4), the following Explanation shall be inserted, namely:—
‘Explanation.––For the purposes of this section, the word person shall include “distinct persons” as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.’.
