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.”.