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GST - States

Home Acts & Rules GST - States Himachal Pradesh SGST Himachal Pradesh Goods and Services Tax Act, 2017 Chapter XV = DEMANDS AND RECOVERY Chapters List This

DEMANDS AND RECOVERY - Himachal Pradesh Goods and Services Tax Act, 2017

Chapter: XV
DEMANDS AND RECOVERY
Section 73	:	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 wilful mis-statement or suppression of facts.
Section 74	:	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful mis-statement or suppression of facts.
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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