Section 75

General provisions relating to determination of tax

In force

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Section 75. General provisions relating to determination of tax.

(1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period specified in sections 73 and 74.

Sources & verification

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• CBIC reference: cbic-gst.gov.in/sec-75.html
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Quick facts

Section: 75
Chapter: XV
Amendments: 0
Notifications: 0
Circulars: 0
Case laws: 0
Linked rules: 0

← Sec 74 All sections Sec 76 →