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The Central Goods and Services Tax Act, 2017
Chapter XV
Demands and Recovery
Section No.
Particulars
73
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts
74
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts
75
General provisions relating to determination of tax
76
Tax collected but not paid to Government
77
Tax wrongfully collected and paid to Central Government or State Government
78
Initiation of recovery proceedings
79
Recovery of tax
80
Payment of tax and other amount in installments
81
Transfer of property to be void in certain cases
82
Tax to be first charge on property
83
Provisional attachment to protect revenue in certain cases
84
Continuation and validation of certain recovery proceedings
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