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Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter XV DEMANDS AND RECOVERY This

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Section 73 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

..... of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty leviable under the provisions of this Act or the rules made thereunder. (2) The proper officer sh .....

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Section 73 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... asis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment. (6) The proper officer, on receipt of such information, shall not serve any notice under sub-section (1) or, as the case may be, the statement under sub-section (3), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder. (7) Where the proper officer is of the opinion that the amount paid un .....

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Section 73 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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  1. 53/2023 - Dated: 2-11-2023 - Central GST (CGST) - Amnesty Scheme for filing of Appeal under GST - FORM GST APL-01 notified for taxable persons who could not file an appeal on or before the 31st day of March, 2023 under section 73 or 74 of CGST Act
  2. 29/2023 - Dated: 31-7-2023 - Central GST (CGST) - Special procedure to be followed by a registered person or an officer u/s 107(2) of CGST Act who intends to file an appeal against the order passed by the proper officer
  3. 09/2023 - Dated: 31-3-2023 - Central GST (CGST) - Extension of time limit specified u/s 73(10) for issuance of order u/s 73(9) of the CGST Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised - 3 notifications modified
  4. 13/2022 - Dated: 5-7-2022 - Central GST (CGST) - Period of limitation for issue of Show cause notice (SCN) or passing order for raising Demand u/s 73 and claiming refund u/s 54 or 55 - Exclusion of certain period - Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act
  5. 09/2017 - Dated: 28-6-2017 - Central GST (CGST) - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
  6. 02/2017 - Dated: 19-6-2017 - Central GST (CGST) - Jurisdiction of Central Tax Officers - CGST officers
  1. Section 83 - Provisional attachment to protect revenue in certain cases. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  2. Section 75 - General provisions relating to determination of tax. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  3. Section 74 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfull-misstatement or suppression of facts. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  4. Section 66 - Special audit. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  5. Section 65 - Audit by tax authorities. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  6. Section 64 - Summary assessment in certain special cases. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  7. Section 63 - Assessment of unregistered persons. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  8. Section 62 - Assessment of non-filers of returns. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  9. Section 61 - Scrutiny of returns. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  10. Section 51 - Tax deduction at source. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  11. Section 50 - Interest on delayed payment of tax. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  12. Section 49 - Payment of tax, interest, penalty and other amounts. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  13. Section 35 - Accounts and other records. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  14. Section 21 - Manner of recovery of credit distributed in excess. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  15. Section 127 - Power to impose penalty in certain cases. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  16. Section 104 - Advance ruling to be void in certain circumstances. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  17. Section 10 - Composition levy. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  18. Rule 88B - Manner of calculating interest on delayed payment of tax - Central Goods and Services Tax Rules, 2017
  19. Rule 142 - Notice and order for demand of amounts payable under the Act. - Central Goods and Services Tax Rules, 2017
  20. Rule 121 - Recovery of credit wrongly availed - Central Goods and Services Tax Rules, 2017