Important keyword: Section 73, Section 74, Section 75, Section 50, Section 107. GST Section 128A. Waiver of interest...
![Section 73. Determination of tax 1[, pertaining to the period up to Financial Year 2023-24,] 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.-](https://finodha.in/wp-content/uploads/2024/08/Finodha-Section-73.-Determination-of-tax-not-paid-or-short-paid-or-erroneously-refunded.png)
Section 73. Determination of tax 1[, pertaining to the period up to Financial Year 2023-24,] 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.-
Important Keyword: GST, CGST, IGST, SGST, UTGST, Section 73, Section 50. GST Section 73. Determination of tax 1[,...
Section 62. Assessment of non-filers of returns.-
Important Keyword: GST, CGST, Section 73, Section 74, Section 74A, Section 39, Section 44, Section 50, Section 47,...
Section 60. Provisional assessment.-
Important Keyword: GST, CGST, SGST, IGST, Section 50, Section 39, Section 54, Section 56. GST Section 60. Provisional...
Section 52. Collection of tax at source.-
Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 9, Section 50, Section 37, Section 39, Section 122. GST...
Section 51. Tax deduction at source.-
Important Keyword: GST, CGST, SGST, IGST, Section 39, Section 50, Section 73, Section 74, Section 54. GST Section 51....
Section 43. Matching, reversal and reclaim of reduction in output tax liability. –
Important Keyword: Notification No. 18/2022 - CT, Section 50, Section 39, Section 43. GST Section 43. Matching,...
Section 42. Matching, reversal and reclaim of input tax credit. –
Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 3, Section 39, Section 50, Section 42. GST Section 42....
Rule 96B. Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised .-
Important Keyword: section 73, section 74, section 50. GST Rule 96B. Recovery of refund of unutilised input tax credit...
![Rule 96A. [Export] of goods or services under bond or Letter of Undertaking.-](https://finodha.in/wp-content/uploads/2024/08/Finodha-Rule-96A.-Export-of-goods-or-services-under-bond-or-Letter-of-Undertaking.--400x250.png)
Rule 96A. [Export] of goods or services under bond or Letter of Undertaking.-
Important Keyword: Section 50, Section 37, Section 79, FORM GST RFD-11, FORM GSTR-1. GST Rule 96A. 2[Export] of goods...
Rule 88 C. Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return.-
Important Keyword: FORM GSTR-1, FORM GSTR-3B, FORM GSTR-3, section 50, section 79, Notification No. 26/2022 - CT. GST...
Rule 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof. –
Important Keyword: GST, CGST, SGST, IGST, UTGST, section 17, section 3, section 50, FORM GSTR-3B, notification No....