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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, pertaining to the period up to Financial Year 2023-24, 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

  1. 28/2024 - Dated: 27-11-2024 - Central GST (CGST) - Appointment of Adjudicating Authorities u/n CGST Act and IGST Act.
  2. 22/2024 - Dated: 8-10-2024 - Central GST (CGST) - Central Government, notifies the special procedure for rectification of for Input Tax Credit Orders issued under Section 73, 74, 107, 108 which confirming demand for wrong availment of input tax credit.
  3. 21/2024 - Dated: 8-10-2024 - Central GST (CGST) - The Central Government notifies the respective date by which payment for the tax, as per the notice, statement, or order, must be made to qualify for a waiver of interest and penalties under Section 128A of the CGST Act.
  4. 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
  5. 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
  6. 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
  7. 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 73 - Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any... - 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 17 - Apportionment of credit and blocked credits. - Central Goods And Services Tax Act, 2017
  16. Section 137 - Amendment of section 74. - Finance (No. 2) Act, 2024
  17. Section 132 - Punishment for certain offences. - Central Goods And Services Tax Act, 2017
  18. Section 130 - Confiscation of goods or conveyances and levy of penalty. - Central Goods And Services Tax Act, 2017
  19. Section 129 - Detention, seizure and release of goods and conveyances in transit - Central Goods And Services Tax Act, 2017
  20. Section 127 - Power to impose penalty in certain cases. - Central Goods And Services Tax Act, 2017
  21. Section 125 - General penalty. - Central Goods And Services Tax Act, 2017
  22. Section 122 - Penalty for certain offences. - Central Goods And Services Tax Act, 2017
  23. Section 104 - Advance ruling to be void in certain circumstances. - Central Goods And Services Tax Act, 2017
  24. Section 10 - Composition levy. - Central Goods And Services Tax Act, 2017
  25. Rule 88B - Manner of calculating interest on delayed payment of tax - Central Goods and Services Tax Rules, 2017
  26. Rule 53 - Revised tax invoice and credit or debit notes - Central Goods and Services Tax Rules, 2017
  27. Rule 142 - Notice and order for demand of amounts payable under the Act. - Central Goods and Services Tax Rules, 2017
  28. Rule 121 - Recovery of credit wrongly availed - Central Goods and Services Tax Rules, 2017
  29. Note:- Interpreting Rule 86A: Safeguarding Taxpayers' Rights in ITC Blocking
  30. Note:- The Doctrine of Natural Justice in GST Proceedings: A Case Study on Show Cause Notice u/s 74"
  31. Note:- Navigating Tax Law Complexities: judicial approach towards the adjudication and appeal process
  32. Note:- Upholding Procedural Justice in GST Administration: Adjudication of GST demand u/s 74
  33. Note:- Navigating the Intricacies of Seizure and Confiscation under the GST Regime: A Detailed Analysis of a Landmark High Court Judgment"
  34. Note:- A Case of Coerced Input Tax Credit Reversal - GST recovery during search and seizure proceedings.

 

 

 

 

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