Section 120 - Amendment of section 16

Amendment to Section 16 of the Central Goods and Services Tax Act

An amendment has been made to Section 16 of the Central Goods and Services Tax Act. Specifically, in sub-section (4), the phrase "invoice relating to such" has been removed. This change simplifies the language of the law by eliminating these words from the subsection. The amendment may affect how invoices are referenced or processed under this section of the GST Act, but the precise impact would depend on the broader context of the subsection and related provisions. This change reflects an effort to streamline the legislative text for clarity or administrative efficiency.