Section 73 talks about the determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful-misstatement or suppression of facts.
source https://www.caclubindia.com/articles/section-73-of-cgst-act-2017-49469.asp
source https://www.caclubindia.com/articles/section-73-of-cgst-act-2017-49469.asp
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