Determination of unpaid tax requires notice, interest and penalty framework under GST for non fraud recovery procedures.

Determination of tax short paid, erroneously refunded, or input tax credit wrongly availed for non fraud reasons requires the proper officer to serve a show cause notice specifying tax, interest under section 50 and a penalty; notices must be issued at least three months before the assessment time limit. A statement extending identical grounds to other periods is treated as notice. Taxpayers may voluntarily pay tax with interest before notice; timely payment after notice avoids penalty. The officer, after considering representations, determines tax, interest and a penalty and must issue the assessment order within the statutory time limit or from the date of erroneous refund.

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