Insertion of Section 74A into collection provisions expands statutory recovery triggers under GST collection rules. The amendment inserts section 74A into the enumeration in section 51(7), adding that recovery provision to the set of provisions referenced for collection ... Summary
Insertion of Section 74A into collection provisions expands statutory recovery triggers under GST collection rules.
The amendment inserts section 74A into the enumeration in section 51(7), adding that recovery provision to the set of provisions referenced for collection or adjustment under the tax collection mechanism; it is brought into force by notification effective from the first day of November, 2024.
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