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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 BACK