Determination of unpaid or wrongly claimed GST requires show cause notice and payment with interest to avoid penalty.

A proper officer serves a show cause notice for tax not paid, short paid, erroneously refunded or wrongly availed input tax credit (excluding fraud or willful suppression), requiring payment of tax, interest under section 50 and penalty. The officer may issue a detailed statement for additional periods on the same grounds. Voluntary payment with interest before notice prevents further notice for that amount; if paid within thirty days of notice no penalty applies. The officer determines tax, interest and a penalty and must issue the order within three years from the due date for filing the relevant annual return or from the date of erroneous refund.

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