Amendment to Section 47 of the Central Goods and Services Tax Act
Changes have been made to Section 47 of the Central Goods and Services Tax Act. Firstly, the phrase "or inward" is removed from sub-section (1). Secondly, the reference to "section 38" is also removed. Finally, the amendment includes an addition where after the mention of "section 39 or section 45," the text now includes "or section 52." These changes update the provisions regarding the filing and penalties related to the GST returns, ensuring the section reflects current administrative and procedural requirements.
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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;
