In Section 48 of the principal Act, in sub-section (2), the words and figure "the details of inward supplies under section 38" shall be omitted.

Amendment of Section 49. 12. In Section 49 of the principal Act,

1. (a) in sub-section (2), the words, figure and letter "or Section 43A" shall be omitted;
2. (b) in sub-section (4), for the words "subject to such conditions", the words "subject to such conditions and restrictions" shall be substituted;
3. (c) after sub-section (11), the following new sub-section shall be inserted, namely:, "(12) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, subject to such conditions and restrictions, specify such maximum proportion of output tax liability under this Act which may be discharged through the electronic credit ledger by a registered person or a class of registered persons, as may be prescribed."."