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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 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

Extract

..... le 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 equivalent to the tax specified in the notice. (2) The proper officer shall issue the notice under sub-section (1) at least six months prior to the time limit spe .....

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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

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..... per cent. of such tax on the basis 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), 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 under sub-section (5) fall .....

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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

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..... ears from the date of erroneous refund. (11) Where any person served with an order issued under sub-section (9) pays the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty per cent. of such tax within thirty days of communication of the order, all proceedings in respect of the said notice shall be deemed to be concluded. Explanation 1.- For the purposes of section 73 and this section,- (i) the expression “all proceedings in respect of the sa .....

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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

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  1. Section 83 - Provisional attachment to protect revenue in certain cases.
  2. Section 75 - General provisions relating to determination of tax.
  3. 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.
  4. Section 66 - Special audit.
  5. Section 65 - Audit by tax authorities.
  6. Section 64 - Summary assessment in certain special cases.
  7. Section 63 - Assessment of unregistered persons.
  8. Section 62 - Assessment of non-filers of returns.
  9. Section 61 - Scrutiny of returns.
  10. Section 51 - Tax deduction at source.
  11. Section 50 - Interest on delayed payment of tax.
  12. Section 49 - Payment of tax, interest, penalty and other amounts.
  13. Section 35 - Accounts and other records.
  14. Section 21 - Manner of recovery of credit distributed in excess.
  15. Section 17 - Apportionment of credit and blocked credits.
  16. Section 132 - Punishment for certain offences.
  17. Section 130 - Confiscation of goods or conveyances and levy of penalty.
  18. Section 129 - Detention, seizure and release of goods and conveyances in transit
  19. Section 127 - Power to impose penalty in certain cases.
  20. Section 125 - General penalty.
  21. Section 122 - Penalty for certain offences.
  22. Section 104 - Advance ruling to be void in certain circumstances.
  23. Section 10 - Composition levy.
  24. Rule 53 - Revised tax invoice and credit or debit notes
  25. Rule 142 - Notice and order for demand of amounts payable under the Act.
  26. Rule 121 - Recovery of credit wrongly availed

 

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