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FINANCE ACT, 2020

Central Goods and Services Tax


Section 129 - Amendment of section 168

Amendment of section 168.

129. In section 168 of the Central Goods and Services Tax Act, in sub-section (2), for the words, brackets and figures “sub-section (5) of section 66, sub-section (1) of section 143”, the words, brackets and figures “sub-section (1) of section 143, except the second proviso thereof” shall be substituted.