# The Finance Act, 2021, Section 121: Amendment of section 168

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/121/

## Text

Amendment of section 168. 121. In section 168 of the Central Goods and Services Tax Act, in sub-section (2),–– (i) | for the words, brackets and figures "sub-section (1) of section 44", the word and figures "section 44" shall be substituted; (ii) | the words, brackets and figures "sub-section (1) of section 151," shall be omitted.

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