Author: Vinod Arora
Provisions under Section 74 of the CGST Act, 2017 relating to "Determination of tax, pertaining to the period up to Financial Year 2023-24, not/short paid or erroneously refunded or …
Provisions under Section 74A of the CGST Act, 2017 relating to “Determination of tax not/short paid or erroneously refunded or ITC wrongly availed/utilised for any reason (from 2024-25).
Provisions under Section 73 of the CGST Act, 2017 relating to "Determination of tax pertaining to the period up to Financial Year 2023-24 not/short paid or erroneously refunded or …
Provisions under Section 72 of the CGST Act 2017 relating to "Officers to Assist Proper Officers".
Provisions under Section 71 of the CGST Act 2017 relating to "Access to Business Premises".
Provisions under Section 70 of the CGST Act 2017 relating to "Power to Summon Persons to give Evidence and Produce Documents".
Provisions under Section 69 of the CGST Act 2017 relating to "Power to Arrest".
Provisions under Section 68 of the CGST Act 2017 relating to "Inspection of Goods in Movement".
Provisions under Section 67 of the CGST Act 2017 relating to "Power of Inspection, Search and Seizure".
Provisions under Section 66 of the CGST Act 2017 relating to "Special Audit".