Reference to section 74A added to section 21 clarifies inclusion of the proposed provision in the GST statutory framework. Clause 116 amends section 21 of the Central Goods and Services Tax Act by inserting the words, figures and letter 'or section 74A' after the existing reference to 'section 73 or section 74', making a consequential textual change to incorporate the proposed new section into the statute's cross references.