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of <h1>Finance Bill 2022 amends CGST Act section 47(1), removes 'inward' supply details, updates late fee provisions.</h1> Clause 107 of the Finance Bill, 2022, amends section 47(1) of the Central Goods and Services Tax Act. It removes the requirement for furnishing details of inward supplies by omitting references to 'inward' and section 38. Additionally, it introduces a provision for levying a late fee for delayed filing of returns under section 52 by inserting references to this section after sections 39 and 45. These changes streamline the requirements and update the penalty provisions for late filings.
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