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of <h1>Amendment to Section 50 of CGST Act: Clause 122 adds Section 74A reference, expanding scope of provisions.</h1> Clause 122 of the Finance (No. 2) Bill, 2024 proposes an amendment to section 50 of the Central Goods and Services Tax Act. It suggests modifying sub-section (1) by adding a reference to the newly proposed section 74A in the proviso, following the existing references to sections 73 and 74. This amendment aims to ensure the inclusion of section 74A within the scope of section 50's provisions.
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