Cross reference insertion: amendment adds a cross reference to proposed section 74A within section 62 of the GST Act. The Bill amends sub section (1) of section 62 of the Central Goods and Services Tax Act by inserting the words 'or section 74A' after the words 'section 73 or section 74', thereby creating a cross reference to the proposed new section 74A so that the consequences or procedures linked to sections 73 and 74 in section 62 will also extend to section 74A.