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

Section 74 – Determination of tax not paid by reason of fraud or suppression

Section 74. Determination of tax not paid by reason of fraud or suppression.

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 by reason of fraud or suppression. The section text should be reviewed with the latest CBIC-hosted version before filing, advisory, representation or litigation use.