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Home Acts & Rules Bill Bills Finance Bill, 2025 Part - = Central Goods and Services Tax Chapters List This

Central Goods and Services Tax - Finance Bill, 2025

Chapter: IV

INDIRECT TAXES

Central Goods and Services Tax
Clause 116	:	Amendment of section 2. Central Goods and Services Tax Clause 116 of the Bill seeks to amend section 2 of the Central Goods and Services Tax Act rela....
Clause 117	:	Amendment of section 12. Clause 117 of the Bill seeks to omit sub-section (4) of section 12 of the Central Goods and Services Tax Act so as to remove ....
Clause 118	:	Amendment of section 13. Clause 117 of the Bill seeks to omit sub-section (4) of section 12 of the Central Goods and Services Tax Act so as to remove ....
Clause 119	:	Amendment of section 17. Clause 119 of the Bill seeks to amend clause (d) of sub-section (5) of section 17 of the Central Goods and Services Tax Act s....
Clause 120	:	Amendment of section 20. Clause 120 of the Bill seeks to amend sub-section (1) of section 20 of the Central Goods and Services Tax Act so as to explic....
Clause 121	:	Amendment of section 34. Clause 121 of the Bill seeks to amend the proviso to sub-section (2) of section 34 of the Central Goods and Services Tax Act ....
Clause 122	:	Amendment of section 38. Clause 122 of the Bill seeks to amend sub-section (1) of section 38 of the Central Goods and Services Tax Act to omit the exp....
Clause 123	:	Amendment of section 39. Clause 123 of the Bill seeks to amend sub-section (1) of section 39 of the Central Goods and Services Tax Act so as to provid....
Clause 124	:	Amendment of section 107. Clause 124 of the Bill seeks to substitute the proviso to sub-section (6) of section 107 of the Central Goods and Services Ta....
Clause 125	:	Amendment of section 112. Clause 125 of the Bill seeks to insert a proviso to sub-section (8) of section 112 of Central Goods and Services Tax Act to p....
Clause 126	:	Insertion of new section 122B. Clause 126 of the Bill seeks to insert a new section 122B in the Central Goods and Services Tax Act to provide for penal prov....
Clause 127	:	Insertion of new section 148A. Clause 127 of the Bill seeks to insert a new section 148A in the Central Goods and Services Tax Act so as to provide for an e....
Clause 128	:	Amendment of Schedule III. Clause 128 of the Bill seeks to insert a new clause (aa) in paragraph 8 of Schedule III of the Central Goods and Services Tax....
Clause 129	:	No refund of tax collected. Clause 129 of the Bill seeks to clarify that no refund of the tax, already paid in respect of the aforesaid activities or tra....

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N: Correction to Customs Notification: Code "20042110" Updated to "220421...

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F: Service provider must register for GST; Composition Scheme under Secti...

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H: Typographical Error in Section 148 Notice Address Won't Invalidate IT ...

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H: Share Capital Addition Under Section 68 Deleted After Subscribers Prov...

H: Assessment Order Invalidated Due to Missing Mandatory Notice Under Sec...

H: Partnership Cash Credits Valid But Receivables Recovery Claim Rejected...

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F: Interest Charged Under Section 50 for Unpaid ITC Beyond 180 Days Per R...

F: Debate on Section 68: Can LAO Add Unexplained Cash Credits Amid Bogus ...