Clause 107 - Amendment of section 47. - Finance Bill, 2022

Amendment of section 47. 107. In section 47 of the Central Goods and Services Tax Act, in sub-section (1), (a) the words or inward shall be omitted; (b) the words and figures or section 38 shall be omitted; (c) after the words and figures section 39 or section 45 , the words and figures or section 52 shall be inserted.