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of <h1>Amendment to Section 38 of CGST Act: Changes in Terminology and Addition of New Clause for Prescribed Details.</h1> The amendment to section 38 of the Central Goods and Services Tax Act, as outlined in Clause 122 of the Finance Bill, 2025, involves several changes. In sub-section (1), the term 'an auto-generated statement' is replaced with 'a statement.' In sub-section (2), the phrase 'auto-generated statement under' is changed to 'statement referred in.' Additionally, the word 'and' is removed from clause (a), the word 'including' is added after 'by the recipient,' in clause (b), and a new clause (c) is introduced to include 'such other details as may be prescribed.'
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