[1]Section 137 - 

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.

Footnotes