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Budget-2023 Tax Amendments


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Central_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


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 wilful misstatement or suppression of facts.
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 wilful misstatement or suppression of facts.
75 General provisions relating to determination of tax.
76 Tax collected but not paid to Government.
77 Tax wrongfully collected and paid to Central Government or State Government.
78. Initiation of recovery proceedings.
79 Recovery of tax.
80 Payment of tax and other amount in instalments.
81 Transfer of property to be void in certain cases.
82 Tax to be first charge on property.
83 Provisional attachment to protect revenue in certain cases.
84 Continuation and validation of certain recovery proceedings.

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