Finance Bill 2024 proposes amendment to include section 74A in CGST Act's section 66, updating sub-section (6).
Clause 130 of the Finance (No. 2) Bill, 2024, proposes an amendment to section 66 of the Central Goods and Services Tax Act. Specifically, it intends to update sub-section (6) by adding a reference to the new section 74A, alongside the existing references to sections 73 and 74. This amendment is aimed at ensuring the inclusion of section 74A within the scope of section 66's provisions, thereby aligning the Act with the proposed legislative changes.
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