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CGST ACT, 2017
[Amended upto 2023]

CHAPTER XV  -  DEMANDS AND RECOVERY

Section 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.

See

Section 50,

 

Section 73,

 

Section 74,

 

GST DRC-01,

 

GST DRC-01A,

 

GST DRC-02,

 

GST DRC-03,

 

GST DRC-04,

 

GST DRC-05,

 

GST DRC-06,

 

GST DRC-07A,

 

GST DRC-07,

 

GST DRC-08,

 

GST DRC-08A,

 

Rule 53,

 

Rule 121,

 

Rule 142,

 

Section 10,

 

Section 21,

 

Section 35,

 

Section 50,

 

Section 62,

 

Section 63,

 

Section 74,

 

Section 75,

 

Section 83,

 

Section 127,