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of <h1>Amendment to Section 17 of CGST Act: Changes in Clause (i) Reference Effective November 1, 2024, Per Notification 17/2024.</h1> Section 17 of the Central Goods and Services Tax Act is amended by the Finance (No. 2) Act, 2024. In sub-section (5), clause (i), the reference to 'sections 74, 129 and 130' is replaced with 'section 74 in respect of any period up to Financial Year 2023-24.' This amendment takes effect from November 1, 2024, as per Notification No. 17/2024-Central Tax dated September 27, 2024.
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