Insertion of section 74A expands section 63's recovery scope under CGST law, operative from November notification. The amendment inserts section 74A into the list of provisions referenced in section 63 of the Central Goods and Services Tax Act, thereby making liabilities under section 73, section 74 or section 74A subject to the recovery mechanism of section 63; the amendment commences from the first day of November, 2024 by notification.