Section 73
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 wilful-misstatement or suppression of facts
In force
No amendments recorded for Section 73. Original text from 01-07-2017 is still in force.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-73.html
- Source confidence: Pending verification
Quick facts
- Section
- 73
- Chapter
- XV
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 2