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<h1>Finance Act 2023 amends Section 132 of Central GST Act, omitting clauses and revising offence references.</h1> Section 132 of the Central Goods and Services Tax Act has been amended by the Finance Act, 2023. The amendments include the omission of clauses (g), (j), and (k) from sub-section (1). Clause (l) has been revised to replace the reference to 'clauses (a) to (k)' with 'clauses (a) to (f) and clauses (h) and (i).' In clause (iii), the phrase 'any other offence' is replaced with 'an offence specified in clause (b).' Additionally, clause (iv) has been modified to omit the reference to 'or clause (g) or clause (j).'