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of <h1>Amendment to CGST Act: Section 49 now includes reference to Section 74A, effective November 1, 2024.</h1> Section 49 of the Central Goods and Services Tax Act has been amended by the Finance (No. 2) Act, 2024. In sub-section (8), clause (c), the text now includes a reference to section 74A, following the existing references to sections 73 and 74. This amendment will take effect from November 1, 2024, as per Notification No. 17/2024-Central Tax dated September 27, 2024.
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