Amendment to section 50 adds reference to section 74A in the proviso, aligning recovery provisions under CGST law. The amendment inserts the words, figures and letter 'or section 74A' into the proviso of sub section (1) of section 50 of the Central Goods and Services Tax Act, thereby adding a reference to section 74A after the existing reference to section 73 or section 74; the amendment is made effective from the first day of November, 2024 by central tax notification.