Amendment status not verified — confirm the current text below against the official source.
arising out of, any of the following offenccs" shall be substituted; (ii) for clause (c), the following clause shall be substituted, namely:— "(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill:", (iii) in sub-clause (c), the words ", fraudulently avails input tax credit" shall be omitted. 'niçndinent ii, In section 140 of the.principal Act, with effect from the 1' day of July, )f Section 2017,—