# The Finance Act, 2022, Section 109: Amendment of section 48

- Act: The Finance Act, 2022 (Act 6 of 2022)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2022/section/109/

## Text

Amendment of section 48. 109.  In section 48 of the Central Goods and Services Tax Act, in sub-section (2), the words and figures ", the details of inward supplies under section 38" shall be omitted.

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