66 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or suppression of facts -Revised Model GST Law ( Nov 2016)
Revised Model GST Law ( Nov 2016) Section 66 Revised Model GST Law ( Nov 2016) CHAPTER – XVII DEMANDS AND RECOVERY Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or suppression of facts … Read More »