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: Recover Unpaid GST, Erroneous Refunds, or Wrong Input Credits Without Penalty if Paid in 30 Days

Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017, addresses the recovery of unpaid or short-paid taxes, erroneous refunds, or wrongly availed input tax credits due to reasons other than fraud or willful misstatement. It mandates that a proper officer issue a notice to the liable party, requiring them to justify non-payment. The notice must be issued at least three months before the order deadline. If the tax is paid within 30 days of the notice, no penalty is imposed. The officer must finalize the order within three years from the relevant annual return due date or erroneous refund date.