Tax determination under GST requires timely adjudication, reasoned orders, limited demands, and recovery of unpaid self-assessed tax.

General provisions govern tax determination under GST by excluding periods of stay from limitation, requiring timely issue of orders on appellate directions, mandating hearing and reasoned orders, and limiting demand to the grounds and amount stated in the notice. Interest remains payable even if not specified, adjudication may be deemed concluded if orders are delayed beyond the prescribed period, unpaid self-assessed tax and related interest are recoverable under the recovery provisions, and no separate penalty may be imposed for the same act or omission.

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