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Section 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

Section 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

UTGST Section 21 - Application of provisions of Central Goods and Services Tax Act

Section 72 of CGST Act,2017 -Officers to assist proper officers

Section 71 of CGST Act,2017 - Access to business premises
