Amendment of Section 109 of the Central Goods and Services Tax Act
The amendment to Section 109 of the Central Goods and Services Tax Act involves two changes in sub-section (6). Firstly, the phrase "except for the State of Jammu and Kashmir" is removed. This indicates that the provisions of this section will now uniformly apply to Jammu and Kashmir as well, eliminating any previous exemption or special consideration for this state. Secondly, the first proviso of this sub-section is also omitted, suggesting a removal of a specific condition or exception previously included in the law. These changes aim to streamline and unify the application of the law across different regions, including Jammu and Kashmir, ensuring consistent enforcement of the GST provisions.
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Amendment of section 109.
125. In section 109 of the Central Goods and Services Tax Act, in sub-section (6),—
(a) the words “except for the State of Jammu and Kashmir” shall be omitted;
