CGST section 74 amendment narrows the cross-referenced provisions in Explanation 1 and brings revised references into force. Section 74 of the Central Goods and Services Tax Act is amended in Explanation 1, clause (ii), by substituting the reference to sections 122, 125, 129 and 130 with sections 122 and 125. The amendment narrows the cross-referenced provisions within the explanation to section 74 and is stated to come into force with effect from 01-01-2022.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
CGST section 74 amendment narrows the cross-referenced provisions in Explanation 1 and brings revised references into force.
Section 74 of the Central Goods and Services Tax Act is amended in Explanation 1, clause (ii), by substituting the reference to sections 122, 125, 129 and 130 with sections 122 and 125. The amendment narrows the cross-referenced provisions within the explanation to section 74 and is stated to come into force with effect from 01-01-2022.
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