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Sec 42 & 43...
Please refer this one
https://www.indiafilings.com/learn/rules-42-43-cgst-rules/
Sec 74
https://howtoexportimport.com/Section-74-Determination-of-tax-not-paid-CGST-Act--5471.aspx
https://gst.caknowledge.in/section-74-gst/
sec 73
https://gst.caclub.in/section-73-of-cgst-act-2017-determination-of-tax-not-short-paid-or-erroneously-refunded/
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