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THE CENTRAL GOODS AND SERVICES TAX RULES
CHAPTER XVIII  -  DEMANDS AND RECOVERY
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Related Sections / Notifications / Case Laws

Section 52 of CGST Act - Collection of tax at source.


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 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.


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


Section 76 of CGST Act - Tax collected but not paid to Government.


Section 122 of CGST Act - Penalty for certain offences.


Section 123 of CGST Act - Penalty for failure to furnish information return.


Section 124 of CGST Act - Fine for failure to furnish statistics.


Section 125 of CGST Act - General penalty


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


Section 129 of CGST Act - Detention, seizure and release of goods and conveyances in transit.


Section 130 of CGST Act - Confiscation of goods or conveyances and levy of penalty.


Section 161 of CGST Act - Rectification of errors apparent on the face of record.


Form GST DRC-01A


Form GST DRC-08


Form GST DRC-07


Form GST DRC-06


Form GST DRC-05


Form GST DRC-03


Form GST DRC-02


Form GST DRC-01


Form GST DRC-04


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