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<h1>Amendment to Section 168 of CGST Act: Changes in Provisions Impact Application in GST Framework</h1> Section 168 of the Central Goods and Services Tax Act has been amended by the Finance Act, 2020. In sub-section (2), the reference to 'sub-section (5) of section 66, sub-section (1) of section 143' is replaced with 'sub-section (1) of section 143, except the second proviso thereof.' This amendment modifies the specific provisions referenced in section 168, impacting how the section is applied within the context of the Central Goods and Services Tax framework.