# The Finance Act, 2026, Section 153: Amendment of section 15

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/153/

## Text

Central Goods and Services Tax Amendment of section 15. 153. In the Central Goods and Services Tax Act, 2017 (12 of 2017), (hereinafter referred to as the Central Goods and Services Tax Act), in section 15, in sub-section (3), for clause (b), the following clause shall be substituted, namely:— "(b) | after the supply has been effected, if for such discount, a credit note has been issued by the supplier and input tax credit as is attributable to such discount has been reversed by the recipient of the supply, in accordance with the provisions of section 34.".

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