https://www.taxtmi.com/acts?id=40731 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. en-us Mon, 28 Mar 2022 14:45:58 +0530 Thu, 25 Jun 2026 16:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40731 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. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 14:45:58 +0530 https://www.taxtmi.com/acts?id=40731