Section 66 - 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 wilful misstatement or suppression of facts

Section 66: GST Law Details Tax Recovery Process for Non-Fraud Cases, Outlining Notice and Payment Guidelines

Section 66 of the Model GST Law outlines the process for determining unpaid or short-paid taxes, erroneous refunds, or wrongly availed input tax credits, excluding cases of fraud or willful misstatement. The proper officer must issue a notice to the liable party, requiring payment of the specified amount with interest and potential penalties. Notices must be issued at least three months before the order's time limit. If the taxpayer pays the owed amount with interest before the notice, no further action is taken. If payment is made within 30 days of the notice, no penalty applies. The officer must determine and order the due amount within three years of the relevant annual return's due date.