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<h1>Amendment to Section 62 of Central GST Act: Clause 126 adds reference to new Section 74A for better integration.</h1> Clause 126 of the Finance (No. 2) Bill, 2024 proposes an amendment to section 62 of the Central Goods and Services Tax Act. It aims to modify sub-section (1) by adding a reference to the new section 74A, alongside the existing references to sections 73 and 74. This amendment is intended to ensure that the provisions of section 74A are acknowledged and integrated within the framework of section 62, reflecting the legislative changes in the taxation law.