Section 73 Delhi GST Act 2017 : 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.
Section 73 Delhi GST Act 2017 ( Section 73 Delhi GST Act 2017 explains 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. and is covered in CHAPTER XV DEMANDS AND RECOVERY ) Determination of tax… Read More »