Statutory amendment to section 168 revises cross-references in the GST law and omits one reference. Section 168 of the Central Goods and Services Tax Act was amended in sub-section (2) by substituting the reference to 'sub-section (1) of section 44' with 'section 44' and omitting the words referring to 'sub-section (1) of section 151'. The amendment altered the statutory references in the provision and took effect from 01-01-2022.