https://www.taxtmi.com/circulars?id=70969 Deputy Commissioners, Assistant Commissioners and State Tax Officers are authorised within their respective jurisdictions to perform section 74A functions, excluding those under sub-section (7). Their assigned function covers determination, for financial year 2024-25 onwards, of tax not paid or short paid, tax erroneously refunded, and input tax credit wrongly availed or utilised. en-us Sat, 01 Mar 2025 00:00:00 +0530 Tue, 25 Aug 2026 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70969 Deputy Commissioners, Assistant Commissioners and State Tax Officers are authorised within their respective jurisdictions to perform section 74A functions, excluding those under sub-section (7). Their assigned function covers determination, for financial year 2024-25 onwards, of tax not paid or short paid, tax erroneously refunded, and input tax credit wrongly availed or utilised. Circulars GST - States Sat, 01 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70969