Amendment of Section 20

In the principal Act, in Section 20, with effect from the 1st day of April, 2025,— (i) in sub-section (1), for the words, brackets and figures "sub-section (3) or sub-section (4) of section 9", the words, brackets and figures "sub-section (3) or sub-section (4) of section 9 of this Act or sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017" shall be substituted; (ii) in sub-section (2), for the words, brackets and figures "sub-section (3) or sub-section (4) of section 9", the words, brackets and figures "sub-section (3) or sub-section (4) of section 9 of this Act or sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017" shall be substituted.