CHAPTER 15 DEMANDS AND RECOVERY
- 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 wilfulmisstatement or suppression of facts: (Section 73 in The Central Goods and Services Tax Act)
- 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 wilfulmisstatement or suppression of facts: (Section 74 in The Central Goods and Services Tax Act)
- General provisions relating to determination of tax: (Section 75 in The Central Goods and Services Tax Act)
- Tax collected but not paid to Government: (Section 76 in The Central Goods and Services Tax Act)
- Tax wrongfully collected and paid to Central Government or State Government: (Section 77 in The Central Goods and Services Tax Act)
- Initiation of recovery proceedings: (Section 78 in The Central Goods and Services Tax Act)
- Recovery of tax: (Section 79 in The Central Goods and Services Tax Act)
- Payment of tax and other amount in instalments: (Section 80 in The Central Goods and Services Tax Act)
- Transfer of property to be void in certain cases: (Section 81 in The Central Goods and Services Tax Act)
- Tax to be first charge on property: (Section 82 in The Central Goods and Services Tax Act)
- Provisional attachment to protect revenue in certain cases: (Section 83 in The Central Goods and Services Tax Act)
- Continuation and validation of certain recovery proceedings: (Section 84 in The Central Goods and Services Tax Act)