Amendment of section 104.
140. In section 104 of the Central Goods and Services Tax Act, in sub-section (1), in the Explanation, after the word and figures “section 74”, the words, brackets, figures and letter “or sub-sections (2) and (7) of section 74A” shall be inserted.
1. To come into force w.e.f. 1st day of November, 2024 vide Notification No. 17/2024–Central Tax dated 27-09-2024
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