Section109
The Finance Act, 2022

Amendment of section 48

In force Act 6 of 2022 As on 08 Oct 2026

Act 6 of 2022 Ministry Finance

Section 109 of the Finance Act, 2022 deals with amendment of section 48. 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 " shall be omitted.

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.

Section 109, The Finance Act, 2022 (Act 6 of 2022).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 109

What does Section 109 of the Finance Act deal with?

Section 109 of the Finance Act is headed "Amendment of section 48". 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 " shall be omitted.

How do I find court cases under Section 109 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 109, section 109 Finance Act 2022, section 109 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 109 of the Finance Act, and has it changed?

Its own text turns on Central Goods and Services Tax Act 48 (Goods and services tax practitioners), section 38 (Amendment of section 139), section 48 (Amendment of section 153), 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

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.