https://www.taxtmi.com/acts?id=24040 Section 74 of the Central Goods and Services Tax Act, 2017 governs determination of tax where tax has not been paid, has been short paid, has been erroneously refunded, or input tax credit has been wrongly availed or utilised by reason of fraud, wilful misstatement, or suppression of facts to evade tax. It provides for show-cause notice, pre-notice payment with reduced penalty, issue of statement for other periods, determination of tax, interest and penalty after representation, limitation for passing order, and conclusion of proceedings on payment within specified time. The section applies to periods up to Financial Year 2023-24. en-us Mon, 27 Mar 2017 17:27:15 +0530 Thu, 25 Jun 2026 18:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24040 Section 74 of the Central Goods and Services Tax Act, 2017 governs determination of tax where tax has not been paid, has been short paid, has been erroneously refunded, or input tax credit has been wrongly availed or utilised by reason of fraud, wilful misstatement, or suppression of facts to evade tax. It provides for show-cause notice, pre-notice payment with reduced penalty, issue of statement for other periods, determination of tax, interest and penalty after representation, limitation for passing order, and conclusion of proceedings on payment within specified time. The section applies to periods up to Financial Year 2023-24. Act-Rules GST Mon, 27 Mar 2017 17:27:15 +0530 https://www.taxtmi.com/acts?id=24040