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    <title>Amendment of section 118.</title>
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    <description>Section 118 of the Central Goods and Services Tax Act was amended in clause (a) of sub-section (1) by substituting &quot;Principal Bench&quot; for &quot;National Bench or Regional Bench&quot;. The amendment changes the reference to the appellate forum in the specified provision and was brought into force with effect from 01-08-2023 by notification.</description>
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      <description>Section 118 of the Central Goods and Services Tax Act was amended in clause (a) of sub-section (1) by substituting &quot;Principal Bench&quot; for &quot;National Bench or Regional Bench&quot;. The amendment changes the reference to the appellate forum in the specified provision and was brought into force with effect from 01-08-2023 by notification.</description>
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