# The Finance Act, 2025, Section 127: Amendment of section 38

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/127/

## 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.".

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