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<h1>Determination of tax clarifies notice limits, hearing rights, time exclusions, interest and recovery procedures under GST law.</h1> General provisions set procedural and temporal rules for tax determination: exclusion of stay and higher-appeal periods from limitation, conversion to ordinary notice if fraud is not established, two-year compliance for appellate directions, written hearing rights with limited adjournments, requirement that orders state facts and reasons, demands confined to notice amounts and grounds, proportional modification of interest and penalty on appeal, interest payable regardless of its specification, recovery of unpaid self-assessed tax under recovery provisions, and prohibition on multiple penalties for the same act.