https://www.taxtmi.com/circulars?id=68695 A new Section 74A dealing with determination of tax not paid or short paid, erroneous refunds, and wrongly availed or utilised input tax credit (for Financial Year 2024-25 onwards) has been inserted. The Commissioner amended the delegation in Circular No. 5/2023 by inserting an entry for Section 74A as Sl. No. 5A in TABLE-1, thereby assigning functions under Section 74A to departmental officers; the amendment takes effect immediately. en-us Wed, 02 Apr 2025 00:00:00 +0530 Fri, 04 Jul 2025 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68695 A new Section 74A dealing with determination of tax not paid or short paid, erroneous refunds, and wrongly availed or utilised input tax credit (for Financial Year 2024-25 onwards) has been inserted. The Commissioner amended the delegation in Circular No. 5/2023 by inserting an entry for Section 74A as Sl. No. 5A in TABLE-1, thereby assigning functions under Section 74A to departmental officers; the amendment takes effect immediately. Circulars GST - States Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68695