Section 74 of CGST Act 2017: Tax Discrepancy Due to Fraud and Misstatements

Niyati , Last updated: 22 September 2023  
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Section 74 of the CGST Act 2017 deals with the determination of tax discrepancies, such as unpaid or underpaid taxes, erroneous refunds, or wrongly claimed input tax credit. These discrepancies must be due to fraud, wilful misstatements, or the suppression of facts to evade taxes. The demand for

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Niyati
(Student)
Category GST   Report

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