Statutory amendment to section 168 revises cross-references in the GST law and omits one reference.

Section 168 of the Central Goods and Services Tax Act was amended in sub-section (2) by substituting the reference to "sub-section (1) of section 44" with "section 44" and omitting the words referring to "sub-section (1) of section 151". The amendment altered the statutory references in the provision and took effect from 01-01-2022.

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