Amendment to section 51 adds a cross reference to the proposed new section 74A, aligning subsection (7) accordingly. Amendment to section 51 of the Central Goods and Services Tax Act inserts a cross reference in sub section (7) to the proposed new section 74A, making the provision operate in relation to that newly proposed section by adding the words, figures and letter 'or section 74A' after the existing reference to sections 73 and 74.