Section 73 and 74 of CGST Act 2017: Demand of Tax

CMA SIVAKUMAR A,ACMA. , Last updated: 23 September 2023  
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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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CMA SIVAKUMAR A,ACMA.
(Assistant professor of commerce,SreeNeela kanta Govt Sanskrit College,Pattambi,kerala)
Category GST   Report

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