Finance Acts

Section - 127 - 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;
(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< .... To read the full section download the app from Google Play store