Insertion of reference to proposed section 74A into section 10(5) of CGST Act to ensure consequential statutory linkage.

Clause 111 amends subsection (5) of section 10 of the Central Goods and Services Tax Act by inserting the words "or section 74A" after the existing reference to "section 73 or section 74," thereby creating an explicit statutory cross-reference so that the proposed new section 74A falls within the subsection's operative scope.

---

---

---