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Home / CGST Act 2017 / 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 wilfulmisstatement or suppression of facts Under CGST Act

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 wilfulmisstatement or suppression of facts Under CGST Act

Published On: Jan. 4, 2020 By:
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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 wilfulmisstatement or suppression of facts Under CGST Act

Section 73 (1) Issue of Show Cause Notice

Issue of Show Cause Notice

Section 73 (2) Time Limit For Issue of Notice

Time Limit For Issue of Notice

Section 73 (5), (6) and (7) Passed of Tax and Interest before Issue of Show Cause Notice

Passed of Tax and Interest before Issue of Show Cause Notice

Section 73 (8) Payment of Tax Along with Interest within 30 Days of Issue of show cause Notice

Payment of Tax Along with Interest within 30 Days of Issue of show cause Notice

Section 73 (10) Time Limit for Passing Order

Time Limit for Passing Order




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