Amendment of section 140.
147. In section 140 of the Central Goods and Services Tax Act, with effect from the 1st day of July, 2017, in sub-section (7), for the words “even if the invoices relating to such services are received on or after the appointed day”, the words “whether the invoices relating to such services are received prior to, on or after, the appointed day” shall be substituted.
1. Tocome into force w.e.f. 1st day of November, 2024 vide Notification No. 17/2024–Central Tax dated 27-09-2024
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