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<h1>Amendments to Section 75 CGST Act: New Sub-section (2A) Added, Adjudication Timelines Revised, Effective November 2024.</h1> Section 75 of the Central Goods and Services Tax Act is amended to include references to section 74A in several sub-sections. Sub-section (1) now includes references to sub-sections (2) and (7) of section 74A. A new sub-section (2A) is added, detailing that if a penalty under section 74A(5)(ii) is deemed unsustainable due to unproven fraud or misstatement, the penalty under section 74A(5)(i) applies. Sub-section (10) is revised to specify that adjudication proceedings conclude if orders are not issued within specified timeframes. References to section 74A are also added to sub-sections (11), (12), and (13). These amendments take effect from November 1, 2024.