Section 130 - Amendment of section 62

Amendment to Section 62 of the Central Goods and Services Tax Act

The amendment to Section 62 of the Central Goods and Services Tax Act involves a change in sub-section (1). Specifically, the amendment adds a reference to "section 74A" alongside the existing references to sections 73 and 74. This means that the provisions or processes previously applicable under sections 73 and 74 will now also include section 74A. This change ensures that section 74A is considered in the same context as sections 73 and 74 in the relevant part of the legislation.