Reference to section 74A added to Section 35(6), extending recovery applicability under the CGST framework. Section 35(6) of the Central Goods and Services Tax Act is amended to add a cross reference to section 74A after the existing references to sections 73 and 74, thereby bringing the recovery or collection measures under section 74A within the operational scope of section 35(6); the amendment is enacted in the Finance (No. 2) Act, 2024 and notified to commence w.e.f. 1 November 2024.