156. In section 132 of the Central Goods and Services Tax Act, in sub-section (1),—

(a) clauses (g), (j) and (k) shall be omitted.

(b) in clause (l), for the words, brackets and letters "clauses (a) to (k)", the words, brackets and letters "clauses (a) to (f) and clauses (h) and (i)" shall be substituted.

(c) in clause (iii), for the words "any other offence", the words, brackets and letter “an offence specified in clause (b)," shall be substituted.

(d) in clause (iv), the words, brackets and letters "or clause (g) or clause (j)" shall be omitted