# The Finance Act, 2023, Section 138: Amendment of section 16

- Act: The Finance Act, 2023 (Act 8 of 2023)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2023/section/138/

## Text

Amendment of section 16. 138.  In section 16 of the Central Goods and Services Tax Act, in sub-section (2),— (i) | in the second proviso, for the words "added to his output tax liability, along with interest thereon", the words and figures "paid by him along with interest payable under section 50" shall be substituted; (ii) | in the third proviso, after the words "made by him", the words "to the supplier" shall be inserted.

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