Bare ActsThe Central Goods and Services Tax (Amendment) Act, 2018

Section 16

Amendment status not verified — confirm the current text below against the official source.

In section 35 of the principal Act, in sub-section (5), the following proviso shall be inserted, namely:— “Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.”. Amendment of section 24. Amendment of section 25. Amendment of section 29. Amendment of section 34. Amendment of section 35. 28 of 2005. 6 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—

Section 16 – The Central Goods and Services Tax (Amendment) Act, 2018 | DailyLaw.ai