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

Section 73 of Andhra Pradesh GST Act: Procedures for Tax Recovery and Input Credit Misuse without Fraud Cases Explained

Section 73 of the Andhra Pradesh 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 misstatements. It mandates that a proper officer must notify the liable party, allowing them to show cause. Notices should be issued three months before the order deadline. If the tax is paid with interest within 30 days of notice, no penalty applies. The officer must finalize the tax and penalties within three years from the relevant financial year's annual return due date.