GST procedural amendment adds reference to proposed supplementary assessment provision, aligning section 35(6) with section 74A. Clause 119 inserts an express reference to the proposed section 74A into sub section (6) of section 35 of the Central Goods and Services Tax Act, creating ... Summary
GST procedural amendment adds reference to proposed supplementary assessment provision, aligning section 35(6) with section 74A.
Clause 119 inserts an express reference to the proposed section 74A into sub section (6) of section 35 of the Central Goods and Services Tax Act, creating a consequential cross reference so that the procedural provisions of section 35(6) apply also to matters governed by the proposed supplementary assessment provision.
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