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of <h1>Amendment to Section 152 CGST Act: Hearing Rights Enhanced, Sub-section (2) Omitted, Affects Return Procedures.</h1> Section 152 of the Central Goods and Services Tax Act has been amended by the Finance Act, 2021. In sub-section (1), the phrase 'of any individual return or part thereof' is removed, and the phrase 'without giving an opportunity of being heard to the person concerned' is added after 'any proceedings under this Act.' Additionally, sub-section (2) has been entirely omitted. These changes impact the procedures related to hearings and the handling of returns under the Act.
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