Section

SS/Clause

Amendments

Section 9 - Levy and collection

(1)

Words Inserted

Section 10 - Composition levy

(5)

Words Inserted

Section 11A - Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice

NA

Section inserted

 SCHEDULE III - ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES

9 & 10

Entry inserted

Section 13 - Time of supply of services

(3)(b)

Words substituted

Section 13 - Time of supply of services

(3)(c)

Clause Inserted

Section 13 - Time of supply of services

(3) Proviso

Words Inserted

Section 16 - Eligibility and conditions for taking input tax credit

(5) & (6)

Sub section inserted

Section 17 - Apportionment of credit and blocked credits

(5)(i)

Words substituted

Section 21 - Manner of recovery of credit distributed in excess

NA

Words Inserted

Section 30 - Revocation of cancellation of registration

(2)

Proviso Inserted

Section 31 - Tax invoice

(3)(f)

Words Inserted

Section 31 - Tax invoice

(3)

Explanation Inserted

Section 35 - Accounts and other records

(6)

Words Inserted

Section 39 - Furnishing of returns

(3)

Sub Section substituted

Section 49 - Payment of tax, interest, penalty and other amounts

(8)(c)

Words Inserted

Section 50 - Interest on delayed payment of tax

(1)

Words Inserted

Section 51 - Tax deduction at source

(7)

Words Inserted

Section 54 - Refund of tax

(3)

Proviso omitted

Section 54 - Refund of tax

(15)

Subs section inserted

Section 61 - Scrutiny of returns

(3)

Words Inserted

Section 62 - Assessment of non-filers of returns

(1)

Words Inserted

Section 63 - Assessment of unregistered persons

NA

Words Inserted

Section 64 - Summary assessment in certain special cases

(2)

Words Inserted

Section 65 - Audit by tax authorities

(7)

Words Inserted

Section 66 - Special audit

(6)

Words Inserted

Section 70 - Power to summon persons to give evidence and produce documents

(1A)

Subsection inserted

Section 73 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly  availed or utilised for any reason other than fraud or any wilfulmisstatement or suppression of facts

Heading

Words Inserted

Section 73 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly  availed or utilised for any reason other than fraud or any wilfulmisstatement or suppression of facts

(12)

Sub section inserted

Section 74 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfulmisstatement or suppression of facts

Heading

Words Inserted

Section 74 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfulmisstatement or suppression of facts

(12)

Sub section inserted

Section 74A - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onwards.

NA

Section inserted

Section 75 - General provisions relating to determination of tax

(1)

Words Inserted

Section 75 - General provisions relating to determination of tax

(2A)

Sub Section Inserted

Section 75 - General provisions relating to determination of tax

(11)

Words Inserted

Section 75 - General provisions relating to determination of tax

(12)

Words Inserted

Section 75 - General provisions relating to determination of tax

(13)

Words Inserted

Section 104 - Advance ruling to be void in certain circumstances

(1)

Words Inserted

Section 107 - Appeals to Appellate Authority

(6)(b)

Words substituted

Section 107 - Appeals to Appellate Authority

(11)

Words Inserted

Section 109 - Constitution of Appellate Tribunal and Benches thereof

(1)

Words Inserted

Section 109 - Constitution of Appellate Tribunal and Benches thereof

(5)

Proviso Inserted

Section 109 - Constitution of Appellate Tribunal and Benches thereof

(6)

Words substituted

Section 112 - Appeals to Appellate Tribunal

(1)

Words Inserted

Section 112 - Appeals to Appellate Tribunal

(3)

Words Inserted

Section 112 - Appeals to Appellate Tribunal

(6)

Words Inserted

Section 112 - Appeals to Appellate Tribunal

(8)

Words substituted

Section 122 - Penalty for certain offences

(1B)

Words substituted

Section 127 - Power to impose penalty in certain cases

NA

Words Inserted

Section 128A. Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods.

NA

Section inserted

Section 140 - Transitional arrangements for input tax credit

(7)

Words substituted

Section 171 - Anti profiteering measure

(2)

Proviso Inserted

Section 171 - Anti profiteering measure

(3)

Explanation Inserted

Section

SS/Clause

Amendments

Section 5 - Levy and collection

(1)

Words Inserted

Section 6A - Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice

NA

Section inserted

Section 16 - Zero rated supply

(4)(i)

Words Inserted

Section 16 - Zero rated supply

(4)(ii)

Words substituted

Section 16 - Zero rated supply

(5)

subsection inserted

Section 20 - Application of provisions of Central Goods and Services Tax Act

5th Proviso

Proviso Substituted

Section

SS/Clause

Amendments

Section 7 - Levy and collection

(1)

Words Inserted

Section 8A - Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice

NA

Section inserted