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FINANCE ACT, 2021

Central Goods and Services Tax

Section 113 - Amendment of section 74

Amendment of section 74.

113. In section 74 of the Central Goods and Services Tax Act, in Explanation 1, in clause (ii), for the words and figures “sections 122, 125,
129 and 130”, the words and figures “sections 122 and 125” shall be substituted.

Notifications

Notification No. 39/2021 - 21-12-2021 - Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force.

FINANCE ACT, 2021

Central Goods and Services Tax

Section 113 - Amendment of section 74

Notifications

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