Section 141 - Amendment of section 107.

Amendment to Section 107 of the Central Goods and Services Tax Act

The amendment to Section 107 of the Central Goods and Services Tax Act involves two key changes. Firstly, in sub-section (6), clause (b), the word "twenty-five" is replaced with "twenty." This change likely affects the numerical requirement or limit specified in the original text. Secondly, in sub-section (11), the second proviso is updated by adding a reference to "section 74A" after the existing references to sections 73 and 74. This addition expands the scope of the proviso to include the provisions of section 74A, thereby potentially altering the applicability or conditions described in sub-section (11). These amendments aim to refine and update the legislative framework governing the Central Goods and Services Tax.