Omission of GST matching and related provisions under the CGST framework takes effect through legislative amendment. Omission of sections 42, 43 and 43A from the Central Goods and Services Tax Act removes those provisions from the statutory framework with effect from 1 October 2022. The change is effected by section 107 of the Finance Act, 2022 and operates as a legislative deletion of the specified provisions from the GST law.