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GSTIndia.biz — Act Details
Section 35 :

Section 35 :

[1]Section 123 - 

Amendment of section 35.

123. In section 35 of the Central Goods and Services Tax Act, in sub-section (6), after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.


 



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