GST tax determination and penalty framework under section 74A governs notices, voluntary payment, and adjudication for later years. Section 74A governs determination of tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised for financial year 2024-25 onwards. It provides for show cause notice, limitation, adjudication, penalty rates for fraud and non-fraud cases, and voluntary payment mechanisms before or after notice. It also covers shortfall in payment, penalties for unpaid self-assessed or collected tax, and applicability from financial year 2024-25 onwards.