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<h1>Section 68: Tax Determination Rules, Time Extensions for Stays, and Limits on Interest and Penalties Explained</h1> Section 68 of the Model GST Law outlines procedures for tax determination and recovery. If a court stays a notice or order, the stay period is excluded from specific time limits. If fraud or misstatement charges are not proven, tax is determined for three years as if a notice was issued under section 66. Orders must be issued within two years following a tribunal or court directive. Personal hearings are granted upon request, with limited adjournments. Tax demands cannot exceed notice amounts, and interest is payable on unpaid taxes. Proceedings conclude if orders are not issued within specified timeframes. Penalties for the same act cannot be duplicated under different provisions.