Section 120 - Amendment of section 21

Amendment to Section 21 of the Central Goods and Services Tax Act

Section 21 of the Central Goods and Services Tax (CGST) Act has been amended. The amendment involves adding a reference to a new section, 74A, in the existing text. Previously, Section 21 only included references to Section 73 and Section 74. Now, after mentioning Sections 73 and 74, the text will also include "or Section 74A." This change is meant to incorporate the provisions of the newly introduced Section 74A into the context of Section 21, aligning the act with the updated legislative framework. This amendment ensures that any references to procedures or regulations in Section 21 will now also consider the new provisions under Section 74A, thereby expanding the applicability and scope of the section in accordance with the latest legal requirements.