CGST amendment deletes reference to inward supply details from section 48 and takes effect from 01-10-2022. Section 48 of the Central Goods and Services Tax Act is amended by deleting from sub-section (2) the words and figures relating to the details of inward supplies under section 38. The amendment narrows the text of the provision by removing that specific reference from the statutory wording governing the relevant function under section 48. The amendment came into force with effect from 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 deletes reference to inward supply details from section 48 and takes effect from 01-10-2022.
Section 48 of the Central Goods and Services Tax Act is amended by deleting from sub-section (2) the words and figures relating to the details of inward supplies under section 38. The amendment narrows the text of the provision by removing that specific reference from the statutory wording governing the relevant function under section 48. The amendment came into force with effect from 01-10-2022.
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