Section 133- Amendment of section 65

Amendment to Section 65 of the Central Goods and Services Tax Act

Section 65 of the Central Goods and Services Tax Act has been amended. Specifically, in sub-section (7), the amendment involves the addition of a reference to "section 74A" following the existing references to "section 73 or section 74". This means that the provisions of section 65 now also consider the implications of section 74A, alongside sections 73 and 74, within its context. This change expands the scope of section 65 to include section 74A, thereby potentially affecting how audits or assessments under this section are conducted or interpreted in relation to the other referenced sections.