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: Resolve Tax Disputes by Paying Early to Avoid Penalties on Unpaid or Short-Paid GST.

Section 73 of the Karnataka Goods and Services Tax Act, 2017, addresses the determination of unpaid or short-paid taxes, erroneous refunds, or wrongly availed input tax credits, excluding cases involving fraud or willful misstatement. The proper officer must notify the taxpayer, allowing them to show cause for non-payment. The notice must be issued at least three months before the deadline for order issuance. Taxpayers can preemptively pay the tax and interest to avoid penalties. If the tax is paid within 30 days of the notice, no penalty applies. The officer must issue a final order within three years from the relevant financial year's return due date.