[1]Section 141 - 

Amendment of section 107.

 141. In section 107 of the Central Goods and Services Tax Act, ––

(a) in sub-section (6), in clause (b), for the word “twenty-five”, the word “twenty” shall be substituted.

(b) in sub-section (11), in the second proviso, after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted. 

Footnotes