Home GST LAW (Draft) Chapter 17 – Demands and Recovery

Chapter 17 – Demands and Recovery

Demands_And_Recovery

Section 66 : Determination of tax not paid or short paid or erroneously refunded...

Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than...
Demands_And_Recovery

Section 67 : Determination of tax not paid or short paid or erroneously refunded...

Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or...
Demands_And_Recovery

Section 68 : General provisions relating to determination of tax – Demands And Recovery

General provisions relating to determination of tax - Demands And Recovery (1) Where the service of notice or issuance of order is stayed by an...
Demands_And_Recovery

Section 69 : Tax collected but not deposited with the Central or a State...

Tax collected but not deposited with the Central or a State Government - Demands And Recovery (1) Notwithstanding anything to the contrary contained in any...
Demands_And_Recovery

Section 70 : Tax wrongfully collected and deposited with the Central or a State...

Tax wrongfully collected and deposited with the Central or a State Government - Demands And Recovery (1) A taxable person who has paid CGST/SGST (in...

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