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: Resolving Unpaid GST, Erroneous Refunds, or Wrong Input Tax Credits Without Fraud; Key Deadlines and Penalty Avoidance.

Section 73 of the Kerala Goods and Services Tax Ordinance, 2017, addresses the determination of unpaid or short-paid taxes, erroneous refunds, or wrongly availed input tax credits, excluding cases of fraud or willful misstatement. The proper officer must notify the liable person to show cause for non-payment, with a notice issued at least three months before the order deadline. Taxpayers can preemptively pay due amounts with interest to avoid penalties. If the payment is insufficient, a notice will be served. Payment within 30 days of notice negates penalties, concluding proceedings. Orders must be issued within three years of the relevant financial period.