Section 129 - Amendment of section 168

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

This amendment revises sub-section (2) of section 168 in the Central Goods and Services Tax Act. Previously, this section referenced sub-section (5) of section 66 and sub-section (1) of section 143. The amendment changes this to only reference sub-section (1) of section 143, specifically excluding the second proviso of that section. This indicates a shift in the legal framework, possibly altering the scope or applicability of the rules set out in these sections. The specific details of how this affects the law would depend on the content of the referenced sections and the proviso that has been excluded.