Section 123 - Amendment of section 13

Amendment to Section 13 of the Central Goods and Services Tax Act

Section 13 of the Central Goods and Services Tax Act has been amended. Specifically, sub-section (4) of this section has been removed. This means that whatever rules or provisions were previously outlined in sub-section (4) are no longer applicable or enforceable under the law. This amendment is part of the ongoing updates to the legislation to ensure it remains relevant and effective. The removal of this sub-section could have implications for how certain aspects of the Goods and Services Tax are applied or interpreted, but the exact impact would depend on the content of the omitted sub-section. Stakeholders affected by this change should review the amendment to understand how it might alter their responsibilities or operations under the GST framework.