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<h1>Finance Act 2025 Amends Section 20 of CGST Act to Include References to IGST Act Sections 5(3) and 5(4)</h1> The Finance Act, 2025 amends section 20 of the Central Goods and Services Tax Act, effective April 1, 2025. The amendment expands sub-sections (1) and (2) by inserting references to 'sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017)' after the existing references to 'section 9' in both sub-sections. This modification appears to broaden the scope of section 20 to include provisions from the Integrated GST Act alongside the existing Central GST provisions.