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Section156
The Finance Act, 2023

Amendment of section 132

In force Act 8 of 2023 As on 10 Oct 2026

Act 8 of 2023 Ministry Finance

Section 156 of the Finance Act, 2023 deals with amendment of section 132. 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;

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.
Section 156, The Finance Act, 2023 (Act 8 of 2023).

Cross-references

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

This section refers to

  1. Central Goods and Services Tax Act s. 132 Punishment for certain offences
  2. s. 132 Amendment of section 157

Questions about Section 156

What does Section 156 of the Finance Act deal with?

Section 156 of the Finance Act is headed "Amendment of section 132". 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;

How do I find court cases under Section 156 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 2023 156, section 156 Finance Act 2023, section 156 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 156 of the Finance Act, and has it changed?

Its own text turns on Central Goods and Services Tax Act 132 (Punishment for certain offences), section 132 (Amendment of section 157), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2023 as Act 8 of 2023. 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.