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of <h1>Finance Bill 2024 Amends CGST Act Section 122, Narrowing Scope for E-Commerce Operators on Tax Collection Duties</h1> Clause 140 of the Finance (No. 2) Bill, 2024, amends section 122 of the Central Goods and Services Tax Act. Effective from October 1, 2023, the amendment modifies sub-section (1B) to specify that it applies only to electronic commerce operators who are obligated to collect tax at source under section 52 of the Act. This change narrows the scope of the sub-section to focus on operators with specific tax collection duties.
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