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GST - States

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

DEMANDS AND RECOVERY - Mizoram 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 misstatement 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 misstatement 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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