https://www.taxtmi.com/notifications?id=146798 Tax demand determination is reorganised by confining the existing determination provisions to periods up to Financial Year 2023-24 and introducing a unified mechanism for Financial Year 2024-25 onwards. Tax not paid or short paid, erroneous refunds, and wrongly availed or utilised input tax credit may be determined through notice, representation and order procedures, subject to prescribed notice and order timelines. The mechanism distinguishes cases not involving fraud, wilful misstatement or suppression from those involving such conduct, with separate penalty consequences and structured payment options. en-us Tue, 19 Aug 2025 00:00:00 +0530 Wed, 02 Sep 2026 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146798 Tax demand determination is reorganised by confining the existing determination provisions to periods up to Financial Year 2023-24 and introducing a unified mechanism for Financial Year 2024-25 onwards. Tax not paid or short paid, erroneous refunds, and wrongly availed or utilised input tax credit may be determined through notice, representation and order procedures, subject to prescribed notice and order timelines. The mechanism distinguishes cases not involving fraud, wilful misstatement or suppression from those involving such conduct, with separate penalty consequences and structured payment options. Notifications GST - States Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146798