Section 123 - Amendment of section 35

Amendment to Section 35 of the Central Goods and Services Tax Act

The amendment to Section 35 of the Central Goods and Services Tax Act involves a change in sub-section (6). This change includes the insertion of the reference to "section 74A" after the existing references to "section 73" or "section 74". This means that the procedures or rules outlined in section 74A will now also be applicable under the provisions of sub-section (6) of section 35, alongside those outlined in sections 73 and 74. This amendment ensures that the scope of section 35 is broadened to include additional legal references, likely to cover more scenarios or provide clarity in the application of the law.