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THE CENTRAL GOODS AND SERVICES TAX RULES
CHAPTER XIV  -  TRANSITIONAL PROVISIONS
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Related Sections / Notifications / Case Laws

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 117 of CGST Rules - Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.


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