Substitution of new section for section 38

In force Act 6 of 2022 As on 09 Oct 2026

Act 6 of 2022 Ministry Finance

Section 104 of the Finance Act, 2022 deals with substitution of new section for section 38. Substitution of new section for section 38.

Substitution of new section for section 38.
104. For section 38 of the Central Goods and Services Tax Act, the following section shall be substituted, namely:—
"38. Communication of details of inward supplies and input tax credit.—
(1) The details of outward supplies furnished by the registered persons under sub-section (1) of section 37 and of such other supplies as may be prescribed, and an auto-generated statement containing the details of input tax credit shall be made available electronically to the recipients of such supplies in such form and manner, within such time, and subject to such conditions and restrictions as may be prescribed.
(2) The auto-generated statement under sub-section (1) shall consist of--
(a) details of inward supplies in respect of which credit of input tax may be available to the recipient; and
(b) details of supplies in respect of which such credit cannot be availed, whether wholly or partly, by the recipient, on account of the details of the said supplies being furnished under sub-section (1) of section 37,—
(i) by any registered person within such period of taking registration as may be prescribed; or
(ii) by any registered person, who has defaulted in payment of tax and where such default has continued for such period as may be prescribed; or
(iii) by any registered person, the output tax payable by whom in accordance with the statement of outward supplies furnished by him under the said sub-section during such period, as may be prescribed, exceeds the output tax paid by him during the said period by such limit as may be prescribed; or
(iv) by any registered person who, during such period as may be prescribed, has availed credit of input tax of an amount that exceeds the credit that can be availed by him in accordance with clause (a), by such limit as may be prescribed; or
(v) by any registered person, who has defaulted in discharging his tax liability in accordance with the provisions of sub-section (12) of section 49 subject to such conditions and restrictions as may be prescribed; or
(vi) by such other class of persons as may be prescribed. ".
Section 104, The Finance Act, 2022 (Act 6 of 2022).

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Questions about Section 104

What does Section 104 of the Finance Act deal with?

Section 104 of the Finance Act is headed "Substitution of new section for section 38". Substitution of new section for section 38.

How do I find court cases under Section 104 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2022 104, section 104 Finance Act 2022, section 104 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 104 of the Finance Act, and has it changed?

Its own text turns on Central Goods and Services Tax Act 38 (Communication of details of inward supplies and input tax credit), section 37 (Amendment of section 133A), section 38 (Amendment of section 139), section 49 (Amendment of section 153B), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2022 as Act 6 of 2022. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

First Schedule. First Schedule9792 words
2. Income-tax6839 words
42. Amendment of section 144B3753 words
4. Amendment of section 103713 words
39. Insertion of new section 140B1269 words
31. Amendment of section 115TD965 words

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(a)		details of inward supplies in respect of which credit of input tax may be available to the recipient; and
(b)		details of supplies in respect of which such credit cannot be availed, whether wholly or partly, by the recipient, on account of the details of the said supplies being furnished under sub-section (1) of section 37,—

(i)		by any registered person within such period of taking registration as may be prescribed; or
(ii)		by any registered person, who has defaulted in payment of tax and where such default has continued for such period as may be prescribed; or
(iii)		by any registered person, the output tax payable by whom in accordance with the statement of outward supplies furnished by him under the said sub-section during such period, as may be prescribed, exceeds the output tax paid by him during the said period by such limit as may be prescribed; or
(iv)		by any registered person who, during such period as may be prescribed, has availed credit of input tax of an amount that exceeds the credit that can be availed by him in accordance with clause (a), by such limit as may be prescribed; or
(v)		by any registered person, who has defaulted in discharging his tax liability in accordance with the provisions of sub-section (12) of section 49 subject to such conditions and restrictions as may be prescribed; or
(vi)		by such other class of persons as may be prescribed. ".