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Section 73 of GST Act: GST not paid or ITC Wrongly Availed
Amended and updated notes on section 73 of CGST Act, 2017. Determination of tax not paid or refunded or ITC utilised not for fraud or suppression of facts.
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Section 74 of GST Act: GST not paid or ITC wrongly availed by reason of fraud
Amended and updated notes on section 74 of CGST Act, 2017. Determination of gst not paid or input tax credit wrongly availed or utilised by reason of fraud.
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Section 75 of GST Act: Determination of tax
Amended and updated notes on section 75 of CGST Act, 2017. Provisions and rules related to general provisions relating to determination of tax.
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Section 76 of GST Act: Tax collected but not paid to Government
Amended and updated notes on section 76 of CGST Act, 2017. Detail discussion on provisions and rules related to tax collected but not paid to Government.
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Section 77 of GST Act: GST wrongfully collected and paid to CG or SG
Amended and updated notes on section 77 of CGST Act, 2017. GST tax wrongfully collected and paid to Central Government or State Government.
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Section 78 of GST Act: Initiation of recovery proceedings
Amended and updated notes on section 78 of CGST Act, 2017. Detail discussion on provisions and rules related to initiation of recovery proceedings.
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Section 79 of GST Act: Recovery of tax
Amended and updated notes on section 79 of CGST Act, 2017. Detail discussion on provisions and rules related to recovery of tax.
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Section 80 of GST Act: Payment of tax and other amount in instalments
Amended and updated notes on section 80 of CGST Act, 2017. Discussion on provisions and rules related to payment of tax and other amount in instalments.
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Section 81 of GST Act: Transfer of property to be void in certain cases
Amended and updated notes on section 81 of CGST Act, 2017. Discussion on provisions and rules related to transfer of property to be void in certain cases.
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Section 82 of GST Act: Tax to be first charge on property
Amended and updated notes on section 82 of CGST Act, 2017. Detail discussion on provisions and rules related to tax to be first charge on property.
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Section 83 of GST Act: Provisional attachment to protect revenue in certain cases
Amended and updated notes on section 83 of CGST Act, 2017. Provisions and rules related to Provisional attachment to protect revenue in certain cases.
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Section 84 of GST Act: Continuation and validation of certain recovery proceedings
Amended and updated notes on section 84 of CGST Act, 2017. Provisions and rules related to continuation and validation of certain recovery proceedings.