Category: CGST Act, 2017

Provisions under Section 77 of the CGST Act 2017 relating to "Tax Wrongfully Collected and paid to Central Government or State Government".

Provisions under Section 76 of the CGST Act 2017 relating to "Tax Collected but not Paid to Government".

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 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 69 of the CGST Act 2017 relating to "Power to Arrest".