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Section100
The Finance Act, 2022

Amendment of section 16

In force Act 6 of 2022 As on 10 Oct 2026

Act 6 of 2022 Ministry Finance Cited by 1 provision

Section 100 of the Finance Act, 2022 deals with amendment of section 16. Central Goods and Services Tax Amendment of section 16.

Central Goods and Services Tax

Amendment of section 16.

100. In the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the Central Goods and Services Tax Act), in section 16, —

(a)in sub-section (2),--
(i)after clause (b), the following clause shall be inserted, namely:--
"(ba)the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted;";
(ii)in clause (c), the words, figures and letter "or section 43A" shall be omitted;
(b)in sub-section (4), for the words and figures "due date of furnishing of the return under section 39 for the month of September", the words "thirtieth day of November" shall be substituted.
Section 100, The Finance Act, 2022 (Act 6 of 2022).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 16 Amendment of section 56
  2. s. 38 Amendment of section 139
  3. s. 39 Insertion of new section 140B

Referred to by 1

  1. s. 1 Short title and commencement

Questions about Section 100

What does Section 100 of the Finance Act deal with?

Section 100 of the Finance Act is headed "Amendment of section 16". Central Goods and Services Tax Amendment of section 16.

How do I find court cases under Section 100 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2022 100, section 100 Finance Act 2022, section 100 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 100 of the Finance Act, and has it changed?

Its own text turns on section 16 (Amendment of section 56), section 38 (Amendment of section 139), section 39 (Insertion of new section 140B), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2022 as Act 6 of 2022. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.