Offences under GST amended to remove certain clauses and narrow 'other offence' references to specified clause. Amendment to the Central GST Act narrows the scope of specified offences by omitting clauses (g), (j) and (k) in sub section (1); substitutes clause (l) to refer to clauses (a) to (f) and (h) and (i); replaces 'any other offence' in clause (iii) with 'an offence specified in clause (b)'; and omits references to clauses (g) and (j) in clause (iv).