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<h1>Finance Act 2021 amends CGST Act Section 74, revising clause references to sections 122 and 125 only.</h1> Section 74 of the Central Goods and Services Tax Act has been amended by the Finance Act, 2021. In Explanation 1, clause (ii), the reference to 'sections 122, 125, 129 and 130' has been revised to include only 'sections 122 and 125.' This amendment modifies the sections applicable under the specified clause, effectively removing sections 129 and 130 from consideration.