Section 24 - Amendment of section 79 - Central Goods and Services Tax (Amendment) Act, 2018

Amendment of section 79 24 . In section 79 of the principal Act , after sub-section (4), the following Explanation shall be inserted, namely:- Explanation. For the purposes of this section, the word person shall include distinct persons as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25. .