https://www.taxtmi.com/acts?id=30243 If a proper officer finds tax unpaid, short paid, erroneously refunded, or input tax credit wrongly availed or utilized for reasons other than fraud or willful misstatement or suppression, the officer shall serve a show cause notice requiring payment of the specified tax with interest under section 50 and a penalty. A subsequent statement for additional periods with the same grounds is deemed a notice. Voluntary payment of tax and interest before issuance prevents notice and penalty; payment within thirty days of notice removes penalty. The officer must determine and order tax, interest and penalty within three years from the annual return due date or erroneous refund. en-us Sat, 08 Jul 2017 19:00:54 +0530 Tue, 18 Jul 2017 14:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30243 If a proper officer finds tax unpaid, short paid, erroneously refunded, or input tax credit wrongly availed or utilized for reasons other than fraud or willful misstatement or suppression, the officer shall serve a show cause notice requiring payment of the specified tax with interest under section 50 and a penalty. A subsequent statement for additional periods with the same grounds is deemed a notice. Voluntary payment of tax and interest before issuance prevents notice and penalty; payment within thirty days of notice removes penalty. The officer must determine and order tax, interest and penalty within three years from the annual return due date or erroneous refund. Act-Rules GST - States Sat, 08 Jul 2017 19:00:54 +0530 https://www.taxtmi.com/acts?id=30243