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<h1>Rajasthan GST Act Sec 73: Recovering Unpaid Taxes, Erroneous Refunds, and Input Tax Credit Errors Without Fraud Penalties</h1> Section 73 of the Rajasthan Goods and Services Tax Act, 2017, addresses the determination and recovery of unpaid, short-paid, or erroneously refunded taxes and wrongly availed or utilized input tax credits, excluding cases involving fraud or willful misstatement. The proper officer must notify the liable party, allowing them to show cause and pay the due amount with interest and penalties. If payment is made within 30 days of notice, no penalty is imposed. The officer must issue a determination order within three years of the relevant tax period's annual return due date or erroneous refund date. Penalties apply if self-assessed taxes remain unpaid beyond 30 days.