https://www.taxtmi.com/acts?id=41528 Amendment of section 132 of the Central Goods and Services Tax Act narrows the offences covered in sub-section (1). Clauses (g), (j) and (k) are omitted, clause (l) is revised to cover only clauses (a) to (f) and (h) and (i), clause (iii) is restricted to an offence specified in clause (b), and clause (iv) omits references to clauses (g) and (j). The amendment comes into force with effect from 01-10-2023. en-us Thu, 30 Mar 2023 16:54:39 +0530 Thu, 25 Jun 2026 12:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41528 Amendment of section 132 of the Central Goods and Services Tax Act narrows the offences covered in sub-section (1). Clauses (g), (j) and (k) are omitted, clause (l) is revised to cover only clauses (a) to (f) and (h) and (i), clause (iii) is restricted to an offence specified in clause (b), and clause (iv) omits references to clauses (g) and (j). The amendment comes into force with effect from 01-10-2023. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 16:54:39 +0530 https://www.taxtmi.com/acts?id=41528