Clause 7
Amendment of section 46
of Goods and Services Tax (Amendment) Bill
BillNot in forceProvision 7 of 27
Clause 7
Section 46(1) of the principal Act is amended by deleting the word “and” at the end of paragraph (f), and by inserting immediately thereafter the following paragraph:“(fa)where applicable, records of the reasonable steps taken by the taxable person to determine whether or not the supply made to the taxable person was a part of an arrangement mentioned in section 20(2A);”.