Home Forum Goods and Services Tax - GST Month 4 2021 2021 (4) This
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Confusion while reading Section 76 along with Section 73/74 - Goods and Services Tax - GSTExtract How can Section 76 be differentiated from Section 73 / 74 ? Say for E.g. If i have not deposited the tax beyond 3 months of due date of filling GSTR-3B but correctly disclosed tax payable in GSTR-1 , under which section can Department demand Tax. The Area of concern for me is the Penalty. Section 76 asks for 100 Penalty and 73 / 74 asks for Lower rates of penalty (Lowest being Nil and 15% respectively)
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