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of <h1>Amendment Proposed: Clause 141 to Include Section 74A in Central Goods and Services Tax Act's Section 127 Provisions.</h1> Clause 141 of the Finance (No. 2) Bill, 2024, proposes an amendment to section 127 of the Central Goods and Services Tax Act. This amendment involves inserting the reference 'or section 74A' after the existing references to 'section 73 or section 74.' The purpose of this amendment is to include the newly proposed section 74A within the scope of section 127, ensuring that it is covered by the relevant provisions of the Act.
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