# The Finance Act, 2024 (No. 2), Section 137: Amendment of section 74

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/137/

## Text

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.

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