Finance Act, 2026
Central Goods and Services Tax
Secton 155 - Amendment of section 54
Amendment of section 54.
155. In section 54 of the Central Goods and Services Tax Act,–
(a) in sub-section (6), after the words “supply of goods or services or both”, the words, brackets and figures “or of unutilised input tax credit allowed under clause (ii) of the first proviso to sub-section (3)” shall be inserted;
(b) in sub-section (14), after the words, brackets and figures “sub-section (5) or sub-section (6)”, the words “, other than cases where refund of tax is claimed on account of goods exported out of India with payment of tax,” shall be inserted.
Notes:
1. Shall come into force w.e.f. a date yet to be notified vide Finance Act 2026 dated 30-03-2026
Act
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Central Goods and Services Tax Act, 2017
