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Home Acts & Rules GST Acts Central Goods And Services Tax Act, 2017 Chapter XV = DEMANDS AND RECOVERY Chapters List This

DEMANDS AND RECOVERY - Central Goods And Services Tax Act, 2017

Chapter: XV
DEMANDS AND RECOVERY
Section 73 : Determination of tax, pertaining to the period up to Financial Year 2023-24, 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.
Section 74 : Determination of tax, pertaining to the period up to Financial Year 2023-24, 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.
Section 74A : 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 75 : General provisions relating to determination of tax.
Section 76 : Tax collected but not paid to Government.
Section 77 : Tax wrongfully collected and paid to Central Government or State Government.
Section 78 : Initiation of recovery proceedings.
Section 79 : Recovery of tax.
Section 80 : Payment of tax and other amount in instalments.
Section 81 : Transfer of property to be void in certain cases.
Section 82 : Tax to be first charge on property.
Section 83 : Provisional attachment to protect revenue in certain cases.
Section 84 : Continuation and validation of certain recovery proceedings.
 

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