Demand & Recovery

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in sec 73,74 of cgst act it says that notice shall be issued containing the amt of tax int penalty and after that demand order shall be issued which also contains the amt of tax int penalty determined by officer
so my query is assessee has paid the tax ,int ,penalty acc to notice so will it be adjusted agst demand raised in demand order?????
Replies (1)
In demand order details will be shown.

And adjustments will be made either at the time of Annual Return or as per notice mentioned.

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