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    <title>Amendment of section 48</title>
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    <description>Amendment removes the requirement in section 48(2) to include details of inward supplies under section 38 in returns filed under the Central Goods and Services Tax Act, deleting the words and figures that previously required disclosure and thereby narrowing the statutory return content obligations.</description>
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      <description>Amendment removes the requirement in section 48(2) to include details of inward supplies under section 38 in returns filed under the Central Goods and Services Tax Act, deleting the words and figures that previously required disclosure and thereby narrowing the statutory return content obligations.</description>
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