GST Handbook: Procedures for Handling Short-Paid, Unpaid, or Erroneously Refunded Tax Under Sections 73, 74, and 76.

The handbook outlines the procedures under the GST law for addressing situations where tax is short-paid, not paid, wrongly availed, or erroneously refunded. Suppliers must comply with GST provisions to avoid such issues. The CGST Act, 2017, and related rules provide a framework for determining and recovering these amounts. Sections 73 and 74 address non-fraudulent and fraudulent cases, respectively, while Section 76 deals with tax collected but not paid. Verification through audits or investigations can trigger demands for payment, and the process involves issuing a Show Cause Notice and adjudicating the amount due, including interest and penalties.