Amendment to Section 48 of the Central Goods and Services Tax Act
Section 48 of the Central Goods and Services Tax Act has been modified. Specifically, in sub-section (2) of this section, the phrase referring to "the details of inward supplies under section 38" has been removed. This amendment simplifies the language of the section by omitting the reference to section 38 regarding inward supplies. As a result, the provision no longer includes this specific detail about inward supplies, potentially streamlining the process or requirements addressed in section 48.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 48.
109. In section 48 of the Central Goods and Services Tax Act, in sub-section (2), the words and figures “, the details of inward supplies under section 38” shall be omitted.
