Amendment of section 122.

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....tral Goods and Services Tax Act, after sub-section (1A), the following sub-section shall be inserted, namely:- "(1B) Any electronic commerce operator who- (i) allows a supply of good....

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....ed under sub-section (4) of section 52 of any outward supply of goods effected through it by a person exempted from obtaining registration under this Act, shall be liable to pay a penalty of ....