https://www.taxtmi.com/article/detailed?id=15678 Section 74 of the CGST Act applies to aggravated GST defaults involving fraud, wilful misstatement, or suppression of facts to evade tax, and Explanation 2 expands suppression to include non-declaration of information required in returns. Prolonged non-filing of monthly GST returns may therefore support invocation of Section 74 where culpable conduct is inferred. The commentary explains that payment of tax alone does not secure immunity unless tax, interest, and the prescribed pre-notice penalty are paid before the show cause notice, and it describes Section 74 as a conditional compliance mechanism with staged penalty consequences. en-us Tue, 30 Dec 2025 09:35:00 +0530 Tue, 30 Dec 2025 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15678 Section 74 of the CGST Act applies to aggravated GST defaults involving fraud, wilful misstatement, or suppression of facts to evade tax, and Explanation 2 expands suppression to include non-declaration of information required in returns. Prolonged non-filing of monthly GST returns may therefore support invocation of Section 74 where culpable conduct is inferred. The commentary explains that payment of tax alone does not secure immunity unless tax, interest, and the prescribed pre-notice penalty are paid before the show cause notice, and it describes Section 74 as a conditional compliance mechanism with staged penalty consequences. Articles Goods and Services Tax - GST Tue, 30 Dec 2025 09:35:00 +0530 https://www.taxtmi.com/article/detailed?id=15678