Amendment of section 122.

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..... entral Goods and Services Tax Act, after sub-section (1A), the following sub-section shall be inserted, namely: (1B) Any electronic commerce operator who (i) allows a supply of goods or servi .....

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..... 4) of section 52 of any outward supply of goods effected through it by a person exempted from obtaining registration under this Act, shall be liable to pay a penalty of ten thousand rupees, or an a .....

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