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          <h1>Section 65 of CGST Act amended: 'or section 74A' added to subsection (7), effective from November 1, 2024.</h1> Section 65 of the Central Goods and Services Tax Act is amended by the Finance (No. 2) Act, 2024. In subsection (7), the amendment involves inserting the words, figures, and letter 'or section 74A' after 'section 73 or section 74.' This change is scheduled to take effect on November 1, 2024, as per Notification No. 17/2024-Central Tax dated September 27, 2024.

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