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<h1>Amendment to Section 104 of Central GST Act: Aligning with New Provisions in Proposed Section 74A for Clarity.</h1> Clause 136 of the Finance (No. 2) Bill, 2024 proposes an amendment to section 104 of the Central Goods and Services Tax Act. It aims to update sub-section (1) by adding references to sub-sections (2) and (7) of the newly proposed section 74A. This change is intended to align section 104 with the new provisions introduced in section 74A, ensuring consistency and clarity in the application of the Act.