*Section 74A Provides Relief in GST Fraud Cases* A recent clarification under the CGST Act enables reassessment of cases wrongly charged under Section 74. When fraud is not established, proceedings can be shifted to Section 73—resulting in lower penalties and shorter timelines. Our latest article breaks down the practical differences between Sections 73, 74, and 74A, along with key FAQs. https://www.bharatlaw.ai/post/section-74a-vs-sections-73-74-of-the-cgst-act-key-differences-explained