# The Finance Act, 2023, Section 156: Amendment of section 132

- Act: The Finance Act, 2023 (Act 8 of 2023)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2023/section/156/

## Text

Amendment of section 132. 156.  In section 132 of the Central Goods and Services Tax Act, in sub-section (1),— (a) | clauses (g), (j) and (k) shall be omitted; (b) | in clause (l), for the words, brackets and letters "clauses (a) to (k)", the words, brackets and letters "clauses (a) to (f) and clauses (h) and (i)" shall be substituted; (c) | in clause (iii), for the words "any other offence", the words, brackets and letter"an offence specified in clause (b)," shall be substituted; (d) | in clause (iv), the words, brackets and letters "or clause (g) or clause (j)" shall be omitted.

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