Clause 18
Amendment of section 86
of Goods and Services Tax (Amendment) Bill
BillNot in forceProvision 18 of 27
Clause 18
Section 86 of the principal Act is amended by inserting, immediately after subsection (1), the following subsection:“(1A) Without affecting subsection (1), the Minister may make regulations to prescribe the mode of payment for any refund under this Act in relation to any person or class of persons.”.