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<h1>Section 13 CGST Act amended: subsection (4) omitted, provisions removed effective 1 October 2025 per notification dated 17 September 2025</h1> Section 13 of the Central Goods and Services Tax Act is amended by omitting subsection (4), removing whatever provision that subsection had prescribed. The amendment takes effect from 1 October 2025 pursuant to the notifying authority's 17 September 2025 notification. The change eliminates the legal rule previously contained in subsection (4) and alters the statutory framework of section 13 as of the stated effective date.