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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

  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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