Insertion of new section 122B.

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..... ices Act, the following section shall be inserted, namely:― Penalty for failure to comply with track and trace mechanism. "122B. Notwithstanding anything contained in this Act, where any per .....

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..... new section 122B in the Central Goods and Services Tax Act to provide for penal provisions for contraventions of the provision relating to track and trace mechanism.
Statute, statutory provisions l .....

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