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<h1>Amendment to Section 31 of CGST Act: New Clause and Explanation Effective November 1, 2024</h1> Section 31 of the Central Goods and Services Tax Act has been amended by the Finance (No. 2) Act, 2024. In sub-section (3), clause (f), the phrase ', within the period as may be prescribed,' is added after 'of section 9 shall.' An explanation is also added after clause (g), clarifying that 'supplier who is not registered' includes those registered solely for tax deduction under section 51. These amendments will be effective from November 1, 2024, as per Notification No. 17/2024-Central Tax dated September 27, 2024.