https://www.taxtmi.com/acts?id=39673 Section 130 of the Central Goods and Services Tax Act is amended by substituting the opening expression in sub-section (1) with "Where", revising the second proviso to sub-section (2) to refer to a penalty equal to one hundred per cent of the tax payable on such goods, and omitting sub-section (3). The amendment is stated to come into force with effect from 01-01-2022. en-us Tue, 30 Mar 2021 15:38:54 +0530 Thu, 25 Jun 2026 16:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39673 Section 130 of the Central Goods and Services Tax Act is amended by substituting the opening expression in sub-section (1) with "Where", revising the second proviso to sub-section (2) to refer to a penalty equal to one hundred per cent of the tax payable on such goods, and omitting sub-section (3). The amendment is stated to come into force with effect from 01-01-2022. Act-Rules F. Acts / Amendment Acts Tue, 30 Mar 2021 15:38:54 +0530 https://www.taxtmi.com/acts?id=39673