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 of MP GST Act: Recovery of Unpaid Tax or Wrong Credits Without Fraud Involvement; No Penalty if Pre-Notice Payment Made.

Section 73 of the Madhya Pradesh Goods and Services Tax Act, 2017, addresses the recovery of unpaid or short-paid tax, erroneous refunds, or wrongly availed input tax credits, excluding cases involving fraud or intentional misstatements. A proper officer must notify the liable party to justify non-payment, underpayment, or erroneous refunds. The notice must be issued at least three months before the order deadline. If the taxpayer pays the due tax and interest before receiving the notice, no penalty is imposed. The officer must determine the final tax, interest, and penalty within three years from the relevant annual return due date or refund date.