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of <h1>Amendment to Section 10(5) of Central GST Act Adds Reference to New Section 74A in Finance Bill 2024</h1> Clause 111 of the Finance (No. 2) Bill, 2024 proposes an amendment to section 10, sub-section (5) of the Central Goods and Services Tax Act. This amendment involves adding a reference to the new section 74A following the existing references to sections 73 and 74. This change aims to update the statutory framework to include the provisions of the newly proposed section 74A within the context of the Act.
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