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Sections & rules related to Section 21

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
CGST Act, 2017

CGST Act Section 73, Where a notice has been issued for any period, the proper officer may serve a statement, containing the details of tax not paid

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 wllful misstatement or suppression of facts
CGST Act, 2017

CGST Act section 74, Proper officer shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid