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Section113
The Finance Act, 2021

Amendment of section 74

In force As on 07 Oct 2026

Ministry Finance Cited by 1 provision

Section 113 of the Finance Act, 2021 deals with amendment of section 74. Amendment of section 74. 113. In section 74 of the Central Goods and Services Tax Act, in Explanation 1, in clause (ii), for the words and figures "sections 122, 125, 129 and ", the words and figures "sections 122 and " shall be substituted.

Amendment of section 74.

113. In section 74 of the Central Goods and Services Tax Act, in Explanation 1, in clause (ii), for the words and figures "sections 122, 125, 129 and 130", the words and figures "sections 122 and 125" shall be substituted.

Section 113, The Finance Act, 2021.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Central Goods and Services Tax Act s. 74 Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts
  2. s. 74 Insertion of new Chapter XIX-AA
  3. s. 122 Amendment to Schedule II
  4. s. 125 Agriculture Infrastructure and Development Cess on excisable goods
  5. s. 129 Amendment of section 2
  6. s. 130 Substitution of new section for section 4

Referred to by 1

  1. s. 95 Amendment of section 113

Questions about Section 113

What does Section 113 of the Finance Act deal with?

Section 113 of the Finance Act is headed "Amendment of section 74". Amendment of section 74. 113. In section 74 of the Central Goods and Services Tax Act, in Explanation 1, in clause (ii), for the words and figures "sections 122, 125, 129 and ", the words and figures "sections 122 and " shall be substituted.

How do I find court cases under Section 113 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2021 113, section 113 Finance Act 2021, section 113 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 113 of the Finance Act, and has it changed?

Its own text turns on Central Goods and Services Tax Act 74 (Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts), section 74 (Insertion of new Chapter XIX-AA), section 122 (Amendment to Schedule II), section 125 (Agriculture Infrastructure and Development Cess on excisable goods), and on 2 further provisions, so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2021. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.