Section 138 - Amendment of section 16. - Finance Act, 2023

Amendment of section 16. 138. In section 16 of the Central Goods and Services Tax Act, in sub-section (2), (i) in the second proviso, for the words added to his output tax liability, along with interest thereon , the words and figures paid by him along with interest payable under section 50 shall be substituted; (ii) in the third proviso, after the words made by him , the words to the supplier shall be inserted.