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Section122
The Finance Act, 2024 (No. 2)

Amendment of section 31

In force As on 09 Oct 2026

Ministry Finance Enacted 16 Aug 2024 Cited by 2 provisions

Section 122 of the Finance Act, 2024 (No. 2) deals with amendment of section 31. Amendment of section 31. 122. In section 31 of the Central Goods and Services Tax Act,— (a) | in sub-section (3), in clause (f), after the words and figure "of section 9 shall", the words ", within the period as may be prescribed," shall be inserted; The Act was enacted on 16 Aug 2024.

Amendment of section 31.

122. In section 31 of the Central Goods and Services Tax Act,—

(a)in sub-section (3), in clause (f), after the words and figure "of section 9 shall", the words ", within the period as may be prescribed," shall be inserted;
(b)after clause (g), the following Explanation shall be inserted, namely:—
'Explanation.— For the purposes of clause (f), the expression "supplier who is not registered" shall include the supplier who is registered solely for the purpose of deduction of tax under section 51.'
Section 122, The Finance Act, 2024 (No. 2).

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. 31 Tax invoice
  2. s. 9 Amendment of section 13
  3. s. 31 Amendment of section 112A
  4. s. 51 Amendment of section 193

Referred to by 2

  1. s. 138 Insertion of section 74A
  2. s. 144 Amendment of section 122

Questions about Section 122

What does Section 122 of the Finance Act, 2024 (No. 2) deal with?

Section 122 of the Finance Act, 2024 (No. 2) is headed "Amendment of section 31". Amendment of section 31. 122. In section 31 of the Central Goods and Services Tax Act,— (a) | in sub-section (3), in clause (f), after the words and figure "of section 9 shall", the words ", within the period as may be prescribed," shall be inserted;

How do I find court cases under Section 122 of the Finance Act, 2024 (No. 2)?

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, 2024 (No. 2) 122, section 122 Finance Act, 2024 (No. 2), section 122 of the Finance Act, 2024 (No. 2). 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 122 of the Finance Act, 2024 (No. 2), and has it changed?

Its own text turns on Central Goods and Services Tax Act 31 (Tax invoice), section 9 (Amendment of section 13), section 31 (Amendment of section 112A), section 51 (Amendment of section 193), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When was Section 122 of the Finance Act, 2024 (No. 2) enacted?

Section 122 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 122, was enacted on 16 Aug 2024. 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.