Section 110 - Amendment of section 35

Amendment to Section 35 of the Central Goods and Services Tax Act

Section 35 of the Central Goods and Services Tax Act has been amended by removing sub-section (5). This means that whatever requirements or provisions were previously outlined in sub-section (5) of this section will no longer be applicable or enforceable. The specific details of sub-section (5) are not provided here, but its omission suggests a change in the compliance or procedural obligations under the GST framework as defined in this section of the Act.