67 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts -Revised Model GST Law ( Nov 2016)
Revised Model GST Law ( Nov 2016) Section 67 Revised Model GST Law ( Nov 2016) Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts (1) Where any tax has not been paid… Read More »