There was amendment in Section 75(12) of the Central Goods and Services Tax Act, 2017 (“the CGST Act, 2017”), which were introduced vide the Finance Act, 2021 but brought into effect only from January 1,2022 through Notification No. 39/2021-Central Tax, Dated December 21, 2021. A new Explanation to Section 75(12) was inserted by the aforesaid amendment.
Source Taxguru
