# The Finance Act, 2025, Section 125: Amendment of section 20

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/125/

## Text

Amendment of section 20. 125.  In section 20 of the Central Goods and Services Tax Act, with effect from the 1st day of April, 2025,— (i) | in sub-section (1), after the word and figure "section 9", the words, brackets and figures "of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017)" shall be inserted; (ii) | in sub-section (2), after the word and figure "section 9", the words, brackets and figures "of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017, (13 of 2017)" shall be inserted.

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