Section 17 :
[1]Section 119 - Amendment of section 17
Amendment of section 17.
119. In section 17 of the Central Goods and Services Tax Act, in sub-section (5), in clause (i), for the words and figures “sections 74, 129 and 130”, the words and figures “section 74 in respect of any period up to Financial Year 2023-24” shall be substituted.
Footnotes
[1] 1. To come into force w.e.f. 1st day of November 2024 vide Notification No. 17/2024–Central Tax dated 27-09-2024