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          <h1>CGST Act Amendment: Section 79 Clarifies 'Person' to Include 'Distinct Persons' per Section 25 Subsections 4 and 5.</h1> Section 79 of the Central Goods and Services Tax Act was amended by the CGST (Amendment) Act, 2018. The amendment introduces an Explanation after sub-section (4), clarifying that the term 'person' includes 'distinct persons' as mentioned in sub-sections (4) or (5) of section 25. This amendment aims to provide clarity on the interpretation of 'person' within the context of the Act, ensuring that it encompasses entities considered distinct under the specified provisions.

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