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<h1>Amendment to Section 73 of CGST Act: Applies to Tax Determination Up to FY 2023-24, Effective November 2024.</h1> Section 73 of the Central Goods and Services Tax Act has been amended by the Finance (No. 2) Act, 2024. The amendment includes adding the words 'pertaining to the period up to Financial Year 2023-24' to the marginal heading and introducing a new sub-section (12). This new sub-section specifies that the provisions of Section 73 apply to the determination of tax for the period up to Financial Year 2023-24. These changes will take effect from November 1, 2024, as per Notification No. 17/2024-Central Tax dated September 27, 2024.