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FINANCE (NO. 2) ACT, 2024 NO. 15 OF 2024

Central Goods and Services Tax


Section 132- Amendment of section 64

Amendment of section 64.

132. In section 64 of the Central Goods and Services Tax Act, in sub-section (2), after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.


Notes:

1. To come into force w.e.f. 1st day of November, 2024 vide Notification No. 17/2024-Central Tax dated 27-09-2024