# The Finance Act, 2022, Section 108: Amendment of section 47

- Act: The Finance Act, 2022 (Act 6 of 2022)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2022/section/108/

## Text

Amendment of section 47. 108.  In section 47 of the Central Goods and Services Tax Act, in sub-section (1),— (a) | the words "or inward" shall be omitted; (b) | the words and figures "or section 38" shall be omitted; (c) | after the words and figures "section 39 or section 45", the words and figures "or section 52" shall be inserted.

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