Section 137 - Amendment of section 74. - Finance (No. 2) Act, 2024

Amendment of section 74. 137. In section 74 of the Central Goods and Services Tax Act, (i) in the marginal heading, after the words Determination of tax , the words and figures , pertaining to the period up to Financial Year 2023-24, shall be inserted; (ii) after sub-section (11) and before Explanation 1, the following sub-section shall be inserted, namely: (12) The provisions of this section shall be applicable for determination of tax pertaining to the period up to Financial Year 2023-24. ; (iii) the Explanation 2 shall be omitted. **************** NOTES:- 1. Shall come into force w.e.f. 1st day of November, 2024 vide Notification No. 17/2024 Central Tax dated 27-09-2024