Statutory cross reference: insertion of proposed section 74A into recovery provisions aligns GST recovery scope under existing law. The amendment inserts a reference to the proposed section 74A into clause (c) of sub section (8) of section 49 of the Central Goods and Services Tax Act, making section 49's recovery mechanics explicitly applicable to demands arising under the new provision; the change is consequential and aligns the Act's existing recovery framework with the proposed section 74A without creating separate recovery powers.