Amendment of section 47.
108. In section 47 of the Central Goods and Services Tax Act, in sub-section (1),––
(a) the words “or inward” shall be omitted;
(b) the words and figures “or section 38” shall be omitted;
(c) after the words and figures “section 39 or section 45”, the words and figures “or section 52” shall be inserted.
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