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Section 73 of CGST Act :- Determination of Tax, “pertaining to the period up to financial year 2023-24”, 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.
December 15, 2024
Section 74 of CGST Act :- Determination of Tax, “pertaining to the period up to financial year 2023-24”, not Paid or Short Paid or Erroneously Refunded or Input Tax Credit Wrongly Availed or Utilised by Reason of Fraud or Any Wilful- Misstatement or Suppression of facts.
December 16, 2024
Section 74A of CGST Act :- Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward.
December 16, 2024
Section 75 of CGST Act :- General provisions relating to determination of tax
December 16, 2024
Section 76 of CGST Act :- Tax Collected but not Paid to Government
December 16, 2024
Section 77 of CGST Act :- Tax wrongfully collected and paid to Central Government or State Government
December 16, 2024
Section 78 of CGST Act :- Initiation of recovery proceedings
December 16, 2024
Section 79 of CGST Act :- Recovery of tax
December 16, 2024
Section 80 of CGST Act :- Payment of tax and other amount in instalments
December 16, 2024
Section 81 of CGST Act :- Transfer of Property to be Void in Certain Cases
December 16, 2024
Section 82 of CGST Act :- Tax to be First Charge on Property
December 16, 2024
Section 83 of CGST Act :- Provisional Attachment to Protect Revenue in Certain Cases
December 16, 2024
Section 84 of CGST Act :- Continuation and Validation of Certain Recovery Proceedings
December 30, 2022
Section 85 of CGST Act :- Liability in Case of Transfer of Business
December 16, 2024
Section 86 of CGST Act :- Liability of agent and principal
December 16, 2024
Section 87 of CGST Act :- Liability in Case of Amalgamation or Merger of Companies
December 16, 2024
Section 88 of CGST Act :- Liability in case of company in liquidation
December 16, 2024
Section 89 of CGST Act :- Liability of directors of private company
December 6, 2022
Section 90 of CGST Act :- Liability of Partners of Firm to Pay Tax
December 16, 2024
Section 91 of CGST Act :- Liability of Guardians, Trustees, etc
December 16, 2024
Section 92 of CGST Act :- Liability of Court of Wards, etc
December 16, 2024
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