CGST amendment to section 47 removes specified words, deletes a section 38 reference, and adds section 52 coverage. Section 47(1) of the Central Goods and Services Tax Act was amended by omitting the words 'or inward' and the reference to section 38, and by inserting a reference to section 52 after the words and figures 'section 39 or section 45'. The amendment alters the scope of the provision by removing the omitted expressions and extending the cited filing reference to include section 52. The amendment came into force on 01-10-2022.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
CGST amendment to section 47 removes specified words, deletes a section 38 reference, and adds section 52 coverage.
Section 47(1) of the Central Goods and Services Tax Act was amended by omitting the words "or inward" and the reference to section 38, and by inserting a reference to section 52 after the words and figures "section 39 or section 45". The amendment alters the scope of the provision by removing the omitted expressions and extending the cited filing reference to include section 52. The amendment came into force on 01-10-2022.
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