Section 121 - Amendment of section 168

Amendments to Section 168 of the Central Goods and Services Tax Act

The amendments to Section 168 of the Central Goods and Services Tax Act involve changes in the language of sub-section (2). Firstly, the reference to "sub-section (1) of section 44" is updated to simply "section 44", simplifying the reference to this section. Secondly, the mention of "sub-section (1) of section 151" is removed entirely from the text. These changes streamline the language and references within the section, potentially clarifying the legal text and its application.