What is difference between section 73 and 74?

As per Section 73 & 74 of CGST :
The proper Officer may serve SCN to person due to any of following reasons
1. Tax not paid/short paid
2. Tax Erroneously refunded
3. Input credit wrongly availed or utilized.

The only difference between 73 & 74 is Section 74 invokes when the taxpayer by means of FRAUD ,MISTATEMNT, SUPPRESSION BY WILFUL indulge any of above mentioned condition.
And Section 73 is applies to NON FRAUD cases .

Procedure : In term of Rule 142 of CGST Act The proper Officer Issue Notice in Form DRC 01 mentioned Tax Period, FY & Taxes & penalty therein .

SCN in DRC 01 can be issue in case of Bona fide defaulter (Non fraud) with in 2 years + 9 months from the due date of file annual Return & in case of Mala-fide defaulter (Fraud) it's 4year + 6 months .

for more details kindly refer Rule 142 in this regard

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