Amendment of section 107.
141. In section 107 of the Central Goods and Services Tax Act,––
(a) in sub-section (6), in clause (b), for the word “twenty-five”, the word “twenty” shall be substituted;
(b) in sub-section (11), in the second proviso, after the words and figures “section 73 or section 74”, the words, figures and letter “or 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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