Inclusion of section 74A in section 10(5) creates an explicit cross reference in CGST liability provisions, effective by notification. The amendment inserts the words, figures and letter 'or section 74A' into sub section (5) of section 10 of the Central Goods and Services Tax Act immediately after the reference to 'section 73 or section 74', thereby creating an explicit cross reference to section 74A; the amendment was brought into force by notification effective from the first day of November, 2024.