Tax determination for non-fraud cases under GST section 73, including notice, payment, interest, penalty, and limitation rules.

Section 73 lays down the procedure for determining tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised for reasons other than fraud, wilful misstatement, or suppression of facts. The proper officer must issue a show cause notice, may treat a later statement for other periods as notice on the same grounds, and must determine tax, interest, and penalty after considering representation. The provision also permits pre-notice payment, provides relief where tax and interest are paid within thirty days of notice, prescribes the limitation for passing the order, and applies to periods up to Financial Year 2023-24.

---

---

---