https://www.taxtmi.com/acts?id=25915 Determination of unpaid or short paid tax and wrongly availed or utilised input tax credit (excluding fraud or wilful misstatement) is made by a show cause notice requiring payment of tax, interest under section 50 and a penalty. The officer must issue the notice at least three months before the assessment time limit, may serve a deemed notice statement for additional periods on the same grounds, and must issue an order determining tax, interest and a prescribed penalty within three years from the due date for the annual return or from the date of erroneous refund. Payment within thirty days of notice avoids penalty. en-us Sat, 17 Jun 2017 12:07:55 +0530 Wed, 28 Jun 2017 11:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25915 Determination of unpaid or short paid tax and wrongly availed or utilised input tax credit (excluding fraud or wilful misstatement) is made by a show cause notice requiring payment of tax, interest under section 50 and a penalty. The officer must issue the notice at least three months before the assessment time limit, may serve a deemed notice statement for additional periods on the same grounds, and must issue an order determining tax, interest and a prescribed penalty within three years from the due date for the annual return or from the date of erroneous refund. Payment within thirty days of notice avoids penalty. Act-Rules GST - States Sat, 17 Jun 2017 12:07:55 +0530 https://www.taxtmi.com/acts?id=25915