Section 73 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.

Section 73 of Uttar Pradesh GST Act: Recovering Unpaid Taxes or Credits Without Fraud Involvement, No Penalty if Paid Promptly.

Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017, addresses the process for recovering unpaid or short-paid taxes, erroneously refunded amounts, or 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 for non-payment. If the tax is paid with interest before notice, no further action is taken. Otherwise, a notice is issued, and if payment is made within thirty days, no penalty applies. The officer must issue an order within three years, imposing a penalty if necessary.