CHAPTER XV - DEMANDS AND RECOVERY - Lawspedia

Section 73 of CGST Act - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any will fuel misstatement or suppression of facts

Section 74 of CGST Act - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfulmisstatement or suppression of facts

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."

Section 75 of CGST Act - General provisions relating to determination of tax

Section 76 of CGST Act - Tax collected but not paid to Government

Section 77 of CGST Act - Tax wrongfully collected and paid to Central Government or State Government

Section 78 of CGST Act - Initiation of recovery proceedings

Section 79 of CGST Act - Recovery of tax

Section 80 of CGST Act - Payment of tax and other amount in instalments

Section 81 of CGST Act - Transfer of property to be void in certain cases

Section 82 of CGST Act - Tax to be first charge on property

Section 83 of CGST Act - Provisional attachment to protect revenue in certain cases

Section 84 of CGST Act - Continuation and validation of certain recovery proceedings

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