GST - Demand and Recovery

Chapters / List

1. Demand in case other than fraud or any wilful-misstatement or suppression of facts pertaining to the period up to Financial Year 2023-24 [Section 73]

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2. Demand by reason of fraud or any wilfull-misstatement or suppression of facts pertaining to the period up to Financial Year 2023-24 [Section 74]

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3. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward [ Section 74A ]

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4. Procedure for issue of SCN and Adjudication order [Section 73 & 74]

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5. General Provisions Relating To Determination of Tax [Section 75]

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6. Tax Collected But Not Paid To Government [Section 76]

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7. Tax Wrongfully Collected And Paid To Central Government Or State Government [Section 77]

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8. Tax Recovery Proceedings under existing Law (before GST) [Section 78]

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9. Tax Recovery Proceeding Under GST Law [Section 79]

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10. Payment of Tax and other Amount In Instalments [Section 80]

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11. Transfer Of Property To Be Void In Certain Cases [Section 81]

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12. Tax to be first charge on property & Provisional Attachment [Section 82 & Section 83]

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13. Continuation And Validation Of Certain Recovery Proceedings [Section 84]

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