Web1 Mar 2024 · Sec 73 of the CGST Act 2024. (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit … Web10 Oct 2024 · Section 74 of GST – 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 …

Section 73 of CGST Act 2024 - caclubindia.com

Web10 Jun 2024 · The extract of Section 73 of CGST Act,2024 quoted below: 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. 73. ( 1) Where it appears to the proper officer that any tax has not been paid or short. WebSection 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 … mario rabbids sparks of hope preorder bonus

The Central Goods and Services Act, 2024 (CGST Act) - GSTZen

http://www.bareactslive.com/MAH/mh455.htm Web27 Jun 2024 · Show cause notice under section 73-Section 73 talks about determination of. tax not paid or; short paid or; erroneously refunded or; input tax credit wrongly availed or … Web(5) If the proper officer has reasons to believe that a taxable person has paid tax under sub-section (1) [or sub-section (2A), as the case may be] despite not being eligible, such person shall, in addition to any tax that may be payable by him under any other provisions of this Act, be liable to a penalty and the provisions of section 73 or ... mario rabbids sparks of hope preorder