• Section 73 of CGST Act - 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 74 of CGST 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 75 of CGST Act - General provisions relating to determination of tax
• Section 76 of CGST Act - Tax collected but not paid to Government
• Section 77 of CGST Act - Tax wrongfully collected and paid to Central Government or State Government
• Section 78 of CGST Act - Initiation of recovery proceedings
• Section 79 of CGST Act - Recovery of tax
• Section 80 of CGST Act - Payment of tax and other amount in instalments
• Section 81 of CGST Act - Transfer of property to be void in certain cases
• Section 82 of CGST Act - Tax to be first charge on property
• Section 83 of CGST Act - Provisional attachment to protect revenue in certain cases
• Section 84 of CGST Act - Continuation and validation of certain recovery proceedings
• Section 74A of CGST Act - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward.