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Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List 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

  27. Notification No. 9/2017 - Dated: 28-6-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017

  28. Notification No. 2/2017 - Dated: 19-6-2017 - Jurisdiction of Central Tax Officers - CGST officers

 

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