Recovery provisions clarified to include specified subsections of related demand provisions under GST via Finance Act amendment. Amendment inserts a cross-reference into the Explanation to section 104(1) to include sub-sections (2) and (7) of section 74A alongside the existing ... Summary
Recovery provisions clarified to include specified subsections of related demand provisions under GST via Finance Act amendment.
Amendment inserts a cross-reference into the Explanation to section 104(1) to include sub-sections (2) and (7) of section 74A alongside the existing reference to section 74, thereby expanding the Explanation's applicability to those additional demand and recovery provisions.
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