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 mis-statement or suppression of facts.

Tax Shortfalls Under Section 73: Notices, Penalties, and Deadlines Explained for GST Compliance.

Section 73 of the Himachal Pradesh Goods and Services Tax Act, 2017, addresses the determination of tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilized, excluding cases of fraud or willful misstatement. A proper officer must issue a notice to the liable person, requiring them to show cause for non-payment, with interest and penalties applicable. The notice must be issued at least three months before the order deadline. If the taxpayer pays the due amount with interest before the notice, no further action is required. The officer must issue a determination order within three years. Penalties apply if self-assessed tax remains unpaid beyond thirty days.