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 Sec 73 of the CGST Act 2017 (1) Where it appears to the proper officer that any tax has not bee
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About the Author

Assistant professor of commerce,SreeNeela kanta Govt Sanskrit College,Pattambi,kerala

I am CMASIVAKUMAR.A,ACMA. Member of Cost Accountants of India.Membership No-46472 Assistant Professor of Commerce,Sree Neelakanata Govt.Sanskrit College,Pattambi,Kerala I have both teaching experience and Accounting Experience. Teacher from 2001.My Qualifications are CMA,ACMA,M.com,DCA,NET,SET,HDC,IIT Ro ... Read more


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