GST record-keeping amendment omits the statutory sub-section, bringing the change into force from 01-08-2021. Section 35 of the Central Goods and Services Tax Act was amended by omitting sub-section (5). The amendment forms part of the Finance Act, 2021 and came into force with effect from 01-08-2021 by notification. The operative change is confined to deletion of the requirement contained in that sub-section.
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Provisions expressly mentioned in the judgment/order text.
GST record-keeping amendment omits the statutory sub-section, bringing the change into force from 01-08-2021.
Section 35 of the Central Goods and Services Tax Act was amended by omitting sub-section (5). The amendment forms part of the Finance Act, 2021 and came into force with effect from 01-08-2021 by notification. The operative change is confined to deletion of the requirement contained in that sub-section.
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