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of <h1>Amendment to Section 16 of CGST Act: Removal of 'invoice relating to such' phrase effective January 1, 2021.</h1> Section 16 of the Central Goods and Services Tax Act has been amended by the Finance Act, 2020. In sub-section (4), the phrase 'invoice relating to such' has been removed. This amendment took effect from January 1, 2021, as per Notification No. 92/2020-Central Tax dated December 22, 2020.
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