Section 16 in The Central Goods and Services Tax (Amendment) Act, 2018
16. In section 35 of the principal Act, in sub-section (5), the following proviso shall be inserted, namely:
"Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force."
