Section 74A - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward
Central Goods And Services Tax Act, 2017 Chapter XV DEMANDS AND RECOVERY
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Tax determination and penalty framework for short payment, erroneous refund, and wrong input tax credit under the new GST mechanism. Section 74A provides a special mechanism for determination of tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Tax determination and penalty framework for short payment, erroneous refund, and wrong input tax credit under the new GST mechanism.
Section 74A provides a special mechanism for determination of tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised for Financial Year 2024-25 onwards. It sets the notice threshold, limitation periods, order timelines, graded penalties for non-fraud and fraud cases, and pre-notice or post-notice payment options that may conclude proceedings. It also addresses shortfall in pre-notice payment, delayed self-assessed tax, and the meaning of suppression.
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