Amendment of section 38
Section 127 of the Finance Act, 2025 deals with amendment of section 38. 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; The Act was enacted on 16 Aug 2025.
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:— Section 127, The Finance Act, 2025 (Act 7 of 2025).
"(c) such other details as may be prescribed.".
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 127
What does Section 127 of the Finance Act deal with?
Section 127 of the Finance Act is headed "Amendment of section 38". 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;
How do I find court cases under Section 127 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 2025 127, section 127 Finance Act 2025, section 127 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 127 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 38 (Amendment of section 132), so none of them can safely be read on its own.
When was Section 127 of the Finance Act enacted?
Section 127 of the Finance Act, cited as Finance Act 2025 127, was enacted on 16 Aug 2025 as Act 7 of 2025. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule10059 words
- 2. Income-tax8952 words
- Third Schedule. Third Schedule8533 words
- 146. Amendment of Act 28 of 2016957 words
- 50. Amendment of section 158BB868 words
- 6. Amendment of section 10825 words
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