Finance Bill 2024: Amends CGST Act's Section 63 to Include New Section 74A for Updated Tax Provisions.
Clause 127 of the Finance (No. 2) Bill, 2024, proposes an amendment to section 63 of the Central Goods and Services Tax Act. The amendment involves adding a reference to the new section 74A following the existing references to sections 73 and 74. This change aims to ensure that section 63 includes the newly proposed provisions under section 74A, thereby updating the statutory framework to reflect the latest legislative developments in the Central Goods and Services Tax Act.
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