Section 122 - Amendment of section 12

Amendment to Section 12 of the Central Goods and Services Tax Act

Section 122 of the recent legislative changes involves an amendment to Section 12 of the Central Goods and Services Tax Act. Specifically, the amendment involves the removal of sub-section (4) from Section 12. This change means that the provisions or rules that were previously outlined in sub-section (4) are no longer applicable or enforceable under the law. The exact implications of omitting this sub-section would depend on the content that was originally in sub-section (4), which is not detailed here. The removal suggests an update or simplification in the legal framework concerning the Central Goods and Services Tax. Stakeholders affected by this change would need to review their compliance and operational processes to align with the updated legal requirements.