https://www.taxtmi.com/acts?id=25859 Procedure requires the proper officer to serve a show cause notice for tax not paid, short paid, erroneously refunded or wrongly availed input tax credit (other than fraud), specifying tax, interest under section 50 and penalty; officer may serve additional statements deemed as notice if grounds match. Voluntary payment of tax with interest before notice precludes proceedings for that amount, but shortfall may be pursued. Payment within thirty days of notice waives penalty. Officer determines tax, interest and penalty after representations and must issue the assessment order within the statutory limitation period; penalty applies where self-assessed or collected tax is unpaid beyond thirty days of the due date. en-us Sat, 17 Jun 2017 11:53:37 +0530 Fri, 28 Jul 2017 17:40:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25859 Procedure requires the proper officer to serve a show cause notice for tax not paid, short paid, erroneously refunded or wrongly availed input tax credit (other than fraud), specifying tax, interest under section 50 and penalty; officer may serve additional statements deemed as notice if grounds match. Voluntary payment of tax with interest before notice precludes proceedings for that amount, but shortfall may be pursued. Payment within thirty days of notice waives penalty. Officer determines tax, interest and penalty after representations and must issue the assessment order within the statutory limitation period; penalty applies where self-assessed or collected tax is unpaid beyond thirty days of the due date. Act-Rules GST - States Sat, 17 Jun 2017 11:53:37 +0530 https://www.taxtmi.com/acts?id=25859