Bare ActsThe KARNATAKA GOODS AND SERVICES TAX ACT, 2017

Section 21

Amendment of section 132

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

Amendment of section 132.- In section 132 of the principal Act, in sub-section (1),— (a) clauses (g) and (j) shall be omitted; (b) in clause (l), (i) for the words, brackets and letters "clauses (a) to (k)", the words, brackets and letters "clauses (a) to (f) and clauses (h), (i) and (k)" shall be substituted; (c) in item (iii), for the words "any other offence", the words, brackets and letter" an offence specified in clause (b)," shall be substituted; (d) in item (iv), the words, brackets and letters "or clause (g) or clause (j)", shall be omitted.

Section 21 – The KARNATAKA GOODS AND SERVICES TAX ACT, 2017 | DailyLaw.ai