GST Vidhi | GST Acts

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Section 73. 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 willful-misstatement or suppression of facts

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 willful- misstatement or suppression of facts

Section 75. General provisions relating to determination of tax

Section 76. Tax collected but not paid to Government

Section 77. Tax wrongfully collected and paid to Central Government or State Government

Section 78. Initiation of recovery proceedings

Section 79. Recovery of tax

Section 80. Payment of tax and other amount in instalments

Section 81. Transfer of property to be void in certain cases

Section 82. Tax to be first charge on property

Section 83. Provisional attachment to protect revenue in certain cases

Section 84. Continuation and validation of certain recovery proceedings