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Indirect Tax
Section 76 of GST Act: Tax collected but not paid to Government
Section 75 of GST Act: Determination of tax
Section 74A of GST Act: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason pertaining to Financial Year 2024-25 onward
Section 74 of GST Act: GST not paid or ITC wrongly availed by reason of fraud
Section 73 of GST Act: GST not paid or ITC Wrongly Availed
Section 72 of GST Act: Officers to assist proper officers
Section 71 of GST Act: Access to business premises
Section 70 of GST Act: Power to summon persons to give evidence and produce documents
Section 69 of GST Act: Power to arrest
Section 68 of GST Act: Inspection of goods in movement
Section 67 of GST Act: Power of inspection, search and seizure
Section 66 of GST Act: Special audit
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