Cross-reference deletion removes reference to section 38 from section 168(2) of CGST Act, narrowing statutory linkage. The amendment omits the words "subsection (2) of section 38," from sub section (2) of section 168 of the Central Goods and Services Tax Act, effecting a ... Summary
Cross-reference deletion removes reference to section 38 from section 168(2) of CGST Act, narrowing statutory linkage.
The amendment omits the words "subsection (2) of section 38," from sub section (2) of section 168 of the Central Goods and Services Tax Act, effecting a textual deletion that removes the cross reference and narrows the operative wording of section 168(2).
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