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


Section 63 of CGST Act - Assessment of unregistered persons.


Section 64 of CGST Act - Summary assessment in certain special cases.


Section 67 of CGST Act - Power of inspection, search and seizure.


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 159 of CGST Rules - Provisional attachment of property.


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