Amendment to Section 61 of the Central Goods and Services Tax Act
Section 61 of the Central Goods and Services Tax Act has been amended to include a reference to section 74A in its sub-section (3). Previously, this sub-section only mentioned sections 73 and 74. This change means that section 74A is now also relevant to the provisions discussed in section 61(3), aligning the section with additional legal context or procedures outlined in section 74A. This amendment ensures that the legislation reflects the necessary references to accommodate any new or existing legal procedures or obligations that section 74A may cover, enhancing the comprehensiveness of the legal framework under the GST Act.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 61.
129. In section 61 of the Central Goods and Services Tax Act, in sub-section (3), after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.
