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.