# The Finance Act, 2026, Section 154: Amendment of section 34

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/154/

## Text

Amendment of section 34. 154. In section 34 of the Central Goods and Services Tax Act, in sub-section (1), after the words "both supplied are found to be deficient", the words, brackets, letter and figures "or where a discount referred to in clause (b) of sub-section (3) of section 15 is given" shall be inserted.

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