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        F. Acts / Amendment Acts

        Section 123 - Amendment of section 13.

        Finance Act, 2025
        Central Goods and Services Tax

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        Omission of Section 13(4) in the CGST Act removes that statutory provision, effective on the notified commencement date. The amendment omits sub section (4) of section 13 of the Central Goods and Services Tax Act; the omission is enacted by the Finance Act, 2025 and comes into force on the notified commencement date, namely 1 October 2025.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Omission of Section 13(4) in the CGST Act removes that statutory provision, effective on the notified commencement date.

                              The amendment omits sub section (4) of section 13 of the Central Goods and Services Tax Act; the omission is enacted by the Finance Act, 2025 and comes into force on the notified commencement date, namely 1 October 2025.


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