CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018
Section 19 - Amendment of section 48
Amendment to Section 48: Additional Functions Included
An amendment has been made to Section 48 of the principal Act. In sub-section (2) of this section, after the mention of "section 45", the phrase "and to perform such other functions" has been added. This change implies that entities or individuals referred to in Section 48 are now authorized to carry out additional unspecified functions beyond those originally outlined. This amendment broadens the scope of responsibilities or activities that can be undertaken under this section.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 48.
19. In section 48 of the principal Act, in sub-section (2), after the word and figures “section 45”, the words “and to perform such other functions” shall be inserted.
