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of <h1>Amendment to Section 70 of CGST Act: Allows Representation by Authorized Person During Summons Compliance.</h1> Clause 131 of the Finance (No. 2) Bill, 2024 proposes an amendment to section 70 of the Central Goods and Services Tax Act. It introduces sub-section (1A), which mandates that individuals summoned under sub-section (1) must attend either personally or through an authorized representative as directed by the officer. The appearing individual is required to truthfully answer questions, provide statements, or produce necessary documents and items during the examination. This amendment facilitates representation by an authorized person in compliance with summons issued by tax authorities.
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