Clause 118 - Amendment of section 31. - Finance (No. 2) Bill, 2024

Amendment of section 31. 118. In section 31 of the Central Goods and Services Tax Act, (a) in sub-section (3), in clause (f), after the words and figure of section 9 shall , the words , within the period as may be prescribed, shall be inserted; (b) after clause (g), the following Explanation shall be inserted, namely: Explanation . For the purposes of clause (f), the expression supplier who is not registered shall include the supplier who is registered solely for the purpose of deduction of tax under section 51. .