Section 64 :
[1]Section 132 -
Amendment of section 64.
132. In section 64 of the Central Goods and Services Tax Act, in sub-section (2), 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