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Background
Under the Indian Goods and Services Tax (GST) regime, Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 provide the statutory framework for determining and demanding tax that has not been paid, has been short-paid, has been erroneously refunded, or where input tax credit (ITC) has been wrongly availed or utilised. These sections were introduced to give tax authorities clear procedural powers for recovery while distinguishing between honest errors and deliberate tax evasion.
Applicability
Section 73 and 74 of the Act are applicable on:
Key Compliances under the Act
Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC-01A
Where before the service of demand / recovery /notice / statement, a person makes payment of tax, interest, penalty as per Section 73(5), 74(5), he shall inform the proper officer of such payment in FORM GST DRC-03
The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 or the reply to any Notice issued under any section whose summary has been uploaded electronically in FORM GST DRC-01 under sub-rule (1) shall be furnished in FORM GST DRC-06 .
Penalty & Punishment
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