Applicability restriction on section 74 confines determination of tax to earlier financial periods under the amended CGST provision. Amendment inserts a new sub section restricting the provision on determination of tax to periods up to Financial Year 2023-24, amends the marginal heading ... Summary
Applicability restriction on section 74 confines determination of tax to earlier financial periods under the amended CGST provision.
Amendment inserts a new sub section restricting the provision on determination of tax to periods up to Financial Year 2023-24, amends the marginal heading to reflect that limitation, and omits a later explanatory provision to align the section with the new temporal scope.
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