TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 75 GST Act: Tax Determination Rules, Hearing Rights, Time Limits, and Penalty Provisions Explained</h1> Section 75 of the Gujarat Goods and Services Tax Act, 2017 outlines the procedures for tax determination, demands, and recovery. It specifies that periods of court-ordered stays are excluded from the calculation of statutory time limits. If fraud or misstatement is not proven, tax is determined as if under section 73. Orders must follow appellate directions within two years, and taxpayers are entitled to hearings. Adjournments are limited to three. Tax demands must align with notices, and interest is due on unpaid taxes. Adjudication concludes if not issued within specified timeframes. Self-assessed unpaid taxes are recoverable under section 79, and penalties for the same act cannot be imposed under different provisions.
TaxTMI 
TaxTMI 
