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        F. Acts / Amendment Acts

        Section 120 - Amendment of section 21.

        Finance (No. 2) Act, 2024
        Central Goods and Service Tax

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        Amendment to Section 21: inclusion of section 74A brings that provision within recovery and liability references under CGST law. Amendment inserts the words 'or section 74A' into section 21 of the Central Goods and Services Tax Act immediately after 'section 73 or section 74,' thereby making the recovery and liability measures available under section 21 applicable also in relation to the newly referenced provision; the change is effected by the Finance (No. 2) Act, 2024 and notified to commence from 1 November 2024.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Amendment to Section 21: inclusion of section 74A brings that provision within recovery and liability references under CGST law.

                            Amendment inserts the words "or section 74A" into section 21 of the Central Goods and Services Tax Act immediately after "section 73 or section 74," thereby making the recovery and liability measures available under section 21 applicable also in relation to the newly referenced provision; the change is effected by the Finance (No. 2) Act, 2024 and notified to commence from 1 November 2024.


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