Section 74
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts
In force
Circulars referencing this section
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Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-74.html
- Source confidence: Pending verification
Quick facts
- Section
- 74
- Chapter
- XV
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 2