Central Goods and Services Tax Act, 2017

Core GST law for registration, tax liability, notices, assessment, demand, and recovery.

CGST Act

Gst Registration Gst Notice Response Tax

Chapters

Chapter-level pages will expand as source text is structured.

Important sections

Section 73: Determination of Tax Not Paid or Short Paid

Section 73 is a common GST notice and demand reference for non-fraud cases.

Open section

Section 74: Determination of Tax by Reason of Fraud or Suppression

Section 74 is a common GST demand reference involving fraud, suppression, or wilful misstatement allegations.

Open section

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