Section 74 8 of gst act July 8, 2019 16 32 64 128 Section 74 8 of cgst act Section 74 8 of cgst act 2017 74 8 of gst act Sec 74 8 of gst act Section 74(5) of gst Cgst act Cgst act india Section 42(2) of cgst act 2017