{"act":{"id":"finance-act-2025","short_title":"The Finance Act, 2025","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2025-2026.","act_number":"7","act_year":2025,"enact_date":"2025-08-16","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":153,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2025/"},"unit":"section","section":{"number":"127","heading":"Amendment of section 38","text":"Amendment of section 38. 127.  In section 38 of the Central Goods and Services Tax Act,— (i) | in sub-section (1), for the words \"an auto-generated statement\", the words \"a statement\" shall be substituted; (ii) | in sub-section (2),— (a) | for the words \"auto-generated statement under\", the words \"statement referred in\" shall be substituted; (b) | in clause (a), the word \"and\" shall be omitted; (c) | in clause (b), after the words \"by the recipient,\", the word \"including\" shall be inserted; (d) | after clause (b), the following clause shall be inserted, namely:— \"(c) such other details as may be prescribed.\".","html":"<p><b>Amendment of section 38.</b></p><p><b>127. </b> In section 38 of the Central Goods and Services Tax Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in sub-section (1), for the words \"an auto-generated statement\", the words \"a statement\" shall be substituted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in sub-section (2),—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>for the words \"auto-generated statement under\", the words \"statement referred in\" shall be substituted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in clause (<i>a</i>), the word \"and\" shall be omitted;</td></tr><tr><td>(<i>c</i>)</td><td></td><td>in clause (<i>b</i>), after the words \"by the recipient,\", the word \"including\" shall be inserted;</td></tr><tr><td>(<i>d</i>)</td><td></td><td>after clause (<i>b</i>), the following clause shall be inserted, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td></td><td></td><td>\"(<i>c</i>) such other details as may be prescribed.\".</td></tr></table></div>","words":103,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2025/section/127/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}