Clause 139 - Amendment of section 132. - Finance Bill, 2023

Amendment of section 132. 139. In section 132 of the Central Goods and Services Tax Act, in sub-section (1), (a) clauses (g), (j) and (k) shall be omitted; (b) in clause (l), for the words, brackets and letters clauses (a) to (k) , the words, brackets and letters clauses (a) to (f) and clauses (h) and (i) shall be substituted; (c) in clause (iii), for the words any other offence , the words, brackets and letter an offence specified in clause (b), shall be substituted; (d) in clause (iv), the words, brackets and letters or clause (g) or clause (j) shall be omitted.