Can I read GST Section 73: Demand & Recovery Guide on EtoBox?

GST Section 73: Demand & Recovery Guide by Adarsh Tripathi is a document available to read on EtoBox.

What is GST Section 73: Demand & Recovery Guide about?

Section 73 of the CGST Act deals with the determination of tax, interest, and penalties when tax has not been paid or has been short paid, erroneously refunded, or input tax credit wrongly availed. It provides that the proper officer shall serve a notice to the person chargeable with tax requiring them to pay the outstanding amount. The section outlines the timeline for issuing notices, procedures for voluntary payment, penalties for non-payment, and time limits for the proper officer to pass an order.

Author

Adarsh Tripathi

Language

EN