Section 61 :
[1]Section 129 -
Amendment of section 61.
129. In section 61 of the Central Goods and Services Tax Act, in sub-section (3), 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