Chapter XV CGST Demands And Recovery (Section 73 to 84)
Section 74 CGST - Determination of tax not paid by reason of fraud or any wilful misstatement
Section 75 CGST - General provisions relating to determination of tax
Section 76 CGST - Tax collected but not paid to Government
Section 77 CGST - Tax wrongfully collected and paid to Central Government or State Government
Section 78 CGST - Initiation of recovery proceedings
Section 79 CGST - Recovery of tax
Section 80 CGST - Payment of tax and other amount in instalments
Section 81 CGST - Transfer of property to be void in certain cases
Section 82 CGST - Tax to be first charge on property You are here
Section 83 CGST - Provisional attachment to protect revenue in certain cases
Section 84 CGST - Continuation and validation of certain recovery proceedings
Chapter XV CGST Demands And Recovery (Section 73 to 84)
Last updated at April 16, 2024 by Teachoo
According to Section 82 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, any amount payable by a taxable person or any other person on account of tax, interest or penalty which he is liable to pay to the Government shall be a first charge on the property of such taxable person or such person.
