Amendment to Section 62 broadens recovery scope to include proceedings under section 74A, affecting GST recovery processes. The amendment to section 62(1) of the Central Goods and Services Tax Act inserts the words 'or section 74A' after the existing reference to 'section 73 or section 74', thereby extending the recovery mechanism in section 62 to include matters under section 74A; enacted by the Finance (No. 2) Act, 2024 and commenced by notification.