Clause 122 - Amendment of section 38. - Finance Bill, 2025

Amendment of section 38. 122. 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. .