# The Finance Act, 2021, Section 120: Amendment of section 152

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/120/

## Text

Amendment of section 152. 120. In section 152 of the Central Goods and Services Tax Act,–– (a) | in sub-section (1),–– (i) | the words "of any individual return or part thereof" shall be omitted; (ii) | after the words "any proceedings under this Act", the words "without giving an opportunity of being heard to the person concerned" shall be inserted; (b) | sub-section (2) shall be omitted.

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