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GSTSection 74 of CGST Act,2017 - 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
GSTSection 73 of CGST Act,2017 - 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
GSTUTGST Section 21 - Application of provisions of Central Goods and Services Tax Act
GSTSection 72 of CGST Act,2017 -Officers to assist proper officers
GSTSection 71 of CGST Act,2017 - Access to business premises
GST