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of <h1>Amendment to Section 54(6) of the GST Act: Removal of Provisional Input Tax Credit References for Self-Assessed Credits.</h1> Clause 136 of the Finance Bill, 2023, proposes an amendment to section 54, sub-section (6) of the Central Goods and Services Tax Act. The amendment involves omitting the phrase 'excluding the amount of input tax credit provisionally accepted' to align with the current scheme of self-assessed input tax credit availment under section 41, sub-section (1) of the Act. This change reflects the updated approach to input tax credit management, removing references to provisional acceptance.
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