Reference expansion in Section 104 incorporates sub-sections of proposed Section 74A, altering recovery scope under GST. Amendment inserts a cross-reference into the Explanation to Section 104 to add "or sub-sections (2) and (7) of section 74A," thereby extending the ... Summary
Reference expansion in Section 104 incorporates sub-sections of proposed Section 74A, altering recovery scope under GST.
Amendment inserts a cross-reference into the Explanation to Section 104 to add "or sub-sections (2) and (7) of section 74A," thereby extending the Explanation's scope to include those sub-sections of the proposed new provision.
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