Liability Disclosed in Annual Return but not paid, Goods and Services Tax - GST

[Mihir Modak]

If liability is disclosed in annual return GSTR9/9C but not paid. Whether limitation period as per section 73/74 are applicable in such cases for recovery of tax dues?

Posts / Replies

[Ganeshan Kalyani]

Refer Sec 49(8) it says at clause (a) that the taxpayer shall pay tax which is due in return of previous periods. It mentions at (c) any other amount payable under this Act or the rules made thereunder including the demand determined under section 73 or section 74.

In my view, the above provision overrides sec 73 and 74 as it mentions that tax shall be paid that is due for past period including tax determined u/s 73 and 74.