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Home Acts & Rules GST - States Andhra Pradesh SGST Andhra Pradesh 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 utilized for any reason other than fraud or any willful misstatement of facts. - Andhra Pradesh Goods and Services Tax Act, 2017

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