Section 131- Amendment of section 63

Amendment to Section 63 of the Central Goods and Services Tax Act

Section 63 of the Central Goods and Services Tax Act has been amended to include a reference to section 74A. Previously, section 63 only referred to sections 73 and 74. This amendment means that the provisions or implications of section 74A are now also relevant to section 63, expanding the scope of this section. This change ensures that any processes or penalties outlined in section 74A are considered alongside those in sections 73 and 74 within the context of section 63.