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44 sections shown · Central Goods and Services Tax Act, 2017
CBIC official source
Chapter XV — Demands and Recovery

Section 73 – Determination of tax not paid or short paid

Section 73. Determination of tax not paid or short paid.

This section is indexed for quick working reference inside the GST Act explorer. Use the official source link for the latest notified text, amendments and legal interpretation.

Key reference: Determination of tax not paid or short paid. The section text should be reviewed with the latest CBIC-hosted version before filing, advisory, representation or litigation use.