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of <h1>Amendment to Section 64 of Central Goods and Services Tax Act to Include Reference to New Section 74A</h1> Clause 128 of the Finance (No. 2) Bill, 2024 proposes an amendment to section 64 of the Central Goods and Services Tax Act. It aims to update sub-section (2) by adding a reference to the newly proposed section 74A, alongside existing references to sections 73 and 74. This amendment is intended to ensure that the provisions of section 64 are aligned with the introduction of section 74A, maintaining consistency within the legislative framework of the Act.
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