Amendment of section 107.

31. Amendment of section 107. In section 107 of the Jharkhand Goods and Services Tax Act,–– (a) in sub-section (6), in clause (b), for the word “twenty-five”, the word “twenty” shall be substituted; (b) in sub-section (11), in the second proviso, after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.