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of <h1>Finance Bill 2024 proposes amending CGST Act's Section 65 to include new Section 74A, enhancing legal framework.</h1> Clause 129 of the Finance (No. 2) Bill, 2024, proposes an amendment to section 65 of the Central Goods and Services Tax Act. Specifically, it seeks to modify sub-section (7) by adding a reference to a new section, 74A, following the existing references to sections 73 and 74. This amendment aims to update the legal framework to include the provisions of the newly proposed section 74A within the context of section 65.
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