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<h1>Amendment to CGST Act: Govt Departments Exempt from Certain Audit Requirements Under Section 35(5) if CAG Audited</h1> In the Central Goods and Services Tax (Amendment) Act, 2018, section 35 of the principal Act is amended by adding a proviso to sub-section (5). This proviso exempts departments of the Central Government, State Government, or local authorities from the requirements of this sub-section if their books of account are audited by the Comptroller and Auditor-General of India or an auditor appointed under any existing law for auditing local authorities' accounts.