GST - Demand and Recovery

Chapters / List

1. Demand in case other than fraud or any wilful-misstatement or suppression of facts [Section 73]

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2. Demand by reason of fraud or any wilfull-misstatement or suppression of facts [Section 74]

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3. Procedure for issue of SCN and Adjudication order [Section 73 & 74]

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4. General Provisions Relating To Determination of Tax [Section 75]

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5. TAX COLLECTED BUT NOT PAID TO GOVERNMENT [SECTION 76]

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6. TAX WRONGFULLY COLLECTED AND PAID TO CENTRAL GOVERNMENT OR STATE GOVERNMENT [SECTION 77]

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7. Tax Recovery Proceedings under existing Law (before GST) [Section 78]

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8. Tax Recovery Proceeding Under GST Law [Section 79]

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9. PAYMENT OF TAX AND OTHER AMOUNT IN INSTALMENTS [Section 80]

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10. TRANSFER OF PROPERTY TO BE VOID IN CERTAIN CASES [Section 81]

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11. Tax to be first charge on property & Provisional Attachment [Section 82 & Section 83]

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12. Continuation And Validation Of Certain Recovery Proceedings [Section 84]

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