Amendment status not verified — confirm the current text below against the official source.
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.