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of <h1>Amendment to Section 73 of Central GST Act Limits Applicability to Tax Issues Before Financial Year 2023-24</h1> Clause 132 of the Finance (No. 2) Bill, 2024, proposes amendments to section 73 of the Central Goods and Services Tax Act. It seeks to modify the marginal heading by adding the phrase 'pertaining to the period up to Financial Year 2023-24.' Additionally, a new sub-section (12) is introduced, specifying that the provisions of section 73 will apply only to tax determinations for periods up to the Financial Year 2023-24. This amendment aims to clearly limit the section's applicability to tax issues arising before the specified fiscal year.
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