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: Recovering Unpaid or Erroneously Refunded Taxes Without Penalty If Paid Within 30 Days Under GST Act 2017.

Under the Gujarat Goods and Services Tax Act, 2017, Section 73 outlines procedures for recovering unpaid, short-paid, or erroneously refunded taxes, or wrongly availed input tax credits, excluding cases of fraud or willful misstatement. The proper officer must notify the taxpayer to show cause for non-payment and may issue additional statements for other periods. Taxpayers can preemptively pay the tax and interest to avoid notices. If the tax is paid within 30 days of the notice, no penalty applies. The officer must issue a determination order within three years, imposing a penalty of 10% of the tax or ten thousand rupees, whichever is higher.