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of <h1>Section 127 Amended: Includes Reference to Section 74A, Effective November 1, 2024, per Notification No. 17/2024-Central Tax.</h1> Section 127 of the Central Goods and Services Tax Act has been amended to include the reference to section 74A, in addition to 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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