Statutory amendment to GST administration deletes a specific reference from section 168 and takes effect from 01-10-2022. The Central Goods and Services Tax Act was amended in section 168, sub-section (2), by omitting the words, brackets and figures 'sub-section (2) of section 38,'. The amendment, made by the Finance Act, 2022, deletes the specified reference from the provision and was brought into force with effect from 01-10-2022 by notification.