Clause 132 - Amendment of section 73. - Finance (No. 2) Bill, 2024

Amendment of section 73. 132. In section 73 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 upto Financial Year 2023-24, shall be inserted; (ii) after sub-section (11), 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 upto Financial Year 2023-24. .