Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts

Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts https://www.taxtmi.com/acts?id=25214 Determination of tax not paid, short paid, erroneously refunded or wrongly availed input tax credit by reason of fraud or wilful misstatement or suppression of facts proceeds by service of a show-cause notice specifying tax, interest and a penalty equivalent to tax; statements may extend allegations to other periods where grounds match; voluntary or timely payments at prescribed reduced penalty rates conclude proceedings; the proper officer may issue orders after considering representations and within the statutory limitation tied to annual returns or erroneous refunds. en-us Thu, 25 May 2017 11:21:14 +0530 Sat, 08 Jul 2017 11:43:02 +0530 TaxTMI RSS Generator Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts https://www.taxtmi.com/acts?id=25214 Determination of tax not paid, short paid, erroneously refunded or wrongly availed input tax credit by reason of fraud or wilful misstatement or suppression of facts proceeds by service of a show-cause notice specifying tax, interest and a penalty equivalent to tax; statements may extend allegations to other periods where grounds match; voluntary or timely payments at prescribed reduced penalty rates conclude proceedings; the proper officer may issue orders after considering representations and within the statutory limitation tied to annual returns or erroneous refunds. Act-Rules GST - States Thu, 25 May 2017 11:21:14 +0530 https://www.taxtmi.com/acts?id=25214