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Chapter 15: Demands and Recovery
SCN procedures, time limits, penalties, and recovery methods
10 Sections~5h 5m0/10 Completed
0%
73
Section 73: Determination of tax - non-fraud cases
Demand for non-fraud cases
advancedhigh relevance45m
74
Section 74: Determination of tax - fraud cases
Demand for fraud cases
advancedhigh relevance50m
74A
Section 74A: Unified provision for FY 2024-25 onwards
New unified demand provision
advancedhigh relevance40m
75
Section 75: General provisions for demand
Common rules for demand proceedings
intermediatehigh relevance25m
76
Section 76: Tax collected but not paid
Collection without remittance
intermediatehigh relevance20m
77
Section 77: Tax wrongfully collected and paid
Refund of wrong tax type
intermediatemedium relevance20m
78
Section 78: Initiation of recovery proceedings
When recovery starts
intermediatehigh relevance20m
79
Section 79: Recovery of tax
Methods of recovery
advancedhigh relevance35m
83
Section 83: Provisional attachment
Attachment during proceedings
advancedhigh relevance30m
84
Section 84: Continuation of recovery proceedings
Proceedings against legal heirs
intermediatemedium relevance20m