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<h1>Finance Act 2024 Amends Section 70 of CGST Act: Summoned Individuals Must Attend and Provide Truthful Information</h1> Section 70 of the Central Goods and Services Tax Act has been amended by the Finance (No. 2) Act, 2024. A new sub-section (1A) has been added, mandating that all individuals summoned under sub-section (1) must attend either in person or through an authorized representative, as directed by the officer. Those appearing are required to truthfully state information during examination or provide statements, documents, or other necessary items. This amendment is effective from November 1, 2024, as per Notification No. 17/2024-Central Tax dated September 27, 2024.