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<h1>Finance Bill 2022 proposes amending CGST Act section 48 to streamline compliance by removing section 38 requirements.</h1> Clause 108 of the Finance Bill, 2022, proposes an amendment to section 48 of the Central Goods and Services Tax Act. It aims to revise sub-section (2) by omitting the reference to section 38, which previously required registered persons to furnish details of inward supplies. This change reflects the removal of the requirement to provide such details under section 38, streamlining the compliance process for registered taxpayers.