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THE CENTRAL GOODS AND SERVICES TAX ACT
CHAPTER XV  -  DEMANDS AND RECOVERY

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Related Sections / Notifications / Case Laws

Section 50 of CGST Act - Interest on delayed payment of tax.

Section 73 of CGST Act - 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.

Section 74 of CGST Act - 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.

Rule 53 of CGST Rules - Revised tax invoice and credit or debit notes.

Rule 121 of CGST Rules - Recovery of credit wrongly availed.

Rule 142 of CGST Rules - Notice and order for demand of amounts payable under the Act.

Section 10 of CGST Act - Composition levy.

Section 21 of CGST Act - Manner of recovery of credit distributed in excess.

Section 35 of CGST Act - Accounts and other records.

Section 50 of CGST Act - Interest on delayed payment of tax.

Section 62 of CGST Act - Assessment of non-filers of returns.

Section 63 of CGST Act - Assessment of unregistered persons.

Section 74 of CGST Act - 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.

Section 75 of CGST Act - General provisions relating to determination of tax.

Section 83 of CGST Act - Provisional attachment to protect revenue in certain cases.

Section 127 of CGST Act - Power to impose penalty in certain cases.