Section 73 vs Section 74 of CGST Act: Key Differences Explained What Is the Difference Between Section 73 and Section 74? Section 73 of the CGST Act, 2017 deals with specified GST tax short-payment, non-payment, erroneous refund or wrong availment/utilisation of input tax credit for reasons other than fraud, wilful misstatement or suppression of facts […]
Read MoreSection 73 vs Section 74 of CGST Act | Key Differences
September 17, 2026 INCOME TAX