Section - 125 - Finance Acts

Section - 125 - Amendment of section 20

Amendment of section 20.

125. In section 20 of the Central Goods and Services Tax Act, with effect from the 1st day of April, 2025,-

(i)	-	in sub-section (1), after the word and figure "section 9", the words, brackets and figures "of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017)" shall be inserted;
(ii)	-	in sub-section (2), after the word and figure "section 9", the words, brackets and figures "of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017, (13 of 2017)" shall be inserted.

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