Amendment status not verified — confirm the current text below against the official source.
In section 132 of the principal Act, in sub-section (1),— (1) for the words "Whoever commits any of the following offences". the words *'Whoever coninilts, or causes to commit and retain the benefits arising out of, any of the following offences" shalt be substituted: 30, April, 2021 The Nagaland Gazette, Part-V 4 Amendment of Section 140. (ii) for clause (c), the following clause shall he suhstituted namely;— (c) avails input tax credit using the invoke or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill:"; (iii) in sub-clause (e), the words ", fraudulently avails input tax credit" shall be omitted.