Amendment to Section 20 of the Central Goods and Services Tax Act
The amendment to Section 20 of the Central Goods and Services Tax Act will take effect from April 1, 2025. This amendment involves changes to two sub-sections within Section 20. Firstly, in sub-section (1), the text will be updated to include a reference to sub-sections (3) and (4) of Section 5 of the Integrated Goods and Services Tax Act, 2017, in addition to the existing reference to Section 9 of the Central Goods and Services Tax Act. Similarly, in sub-section (2), the same addition regarding sub-sections (3) and (4) of Section 5 of the Integrated Goods and Services Tax Act, 2017, will be made following the mention of Section 9. These changes aim to expand the scope of Section 20 by incorporating additional references from the Integrated Goods and Services Tax Act, aligning the provisions more closely with the broader tax framework.
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Amendment of section 20.
125. In section 20 of the Central Goods and Services Tax Act, with effect from the 1st day of April, 2025,––
(i) in sub-section (1), after the word and figure “section 9”, the words,brackets and figures “of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017” shall be inserted;
(ii) in sub-section (2), after the word and figure “section 9”, the words,brackets and figures “of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017,” shall be inserted.
