https://www.taxtmi.com/notifications?id=143997 Section 74A governs determination of tax not paid or short paid, erroneous refunds, and wrongly availed input tax credit for Financial Year 2024-25 onwards by prescribing notice and show-cause procedures, limitation periods for issuing notices and adjudication, an extension mechanism for issuing orders, graded penalties for ordinary non-compliance and for fraud or wilful misstatement, monetary threshold for issuance of notices, and staged settlement options allowing payment of tax with interest and reduced or no penalty within specified windows. en-us Thu, 07 Aug 2025 00:00:00 +0530 Fri, 08 Aug 2025 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143997 Section 74A governs determination of tax not paid or short paid, erroneous refunds, and wrongly availed input tax credit for Financial Year 2024-25 onwards by prescribing notice and show-cause procedures, limitation periods for issuing notices and adjudication, an extension mechanism for issuing orders, graded penalties for ordinary non-compliance and for fraud or wilful misstatement, monetary threshold for issuance of notices, and staged settlement options allowing payment of tax with interest and reduced or no penalty within specified windows. Notifications GST - States Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143997