Certain Sections of CGST Act, 2017 Omitted by Subsequent Amendments

Details of certain sections of CGST Act, 2017 which have been omitted by subsequent amendments thereto notified by the GOI/CBIC. Text of such sections before omission:

A. CGST Sections Omitted from 01/10/2022

Sections 42, 43 and 43A of the CGST Act, 2017 have been omitted by section 107 of the Finance Act 2022, followed with Notification 18/2022 on commencement date of 01/10/2022. Text of these sections before omission:

i) Section 42: Matching, Reversal and Reclaim of Input Tax Credit

Section 42 was introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017 except the proviso to sub-section (9). Please refer GOI Notification dated 12/04/2017 for text thereof before omission.

ii) Section 43: Matching, Reversal and Reclaim of Reduction in Output Tax Liability

Section 43 was introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017 except the proviso to sub-section (9). Please refer GOI Notification dated 12/04/2017 for text thereof before omission.

iii) Section 43A: Procedure for furnishing return and availing input tax credit

Section 43A inserted vide Section 18 of the CGST (Amendment) Act, 2018, pending notification on commencement date.